2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Front Matter
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes Front Matter |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Statutes at Large References | 78 Stat. 841 83 Stat. 532 88 Stat. 932 90 Stat. 1728 92 Stat. 22 94 Stat. 250, 2801 96 Stat. 598, 2177 98 Stat. 587 100 Stat. 2012 101 Stat. 1330-467 102 Stat. 1324 103 Stat. 2233 104 Stat. 1388-522 118 Stat. 1568 124 Stat. 249, 859, 862, 865, 872, 1016, 1019, 1020, 1064, 1065, 1067, 3666 |
Public Law References | Public Law 88-563, Public Law 91-172, Public Law 93-406, Public Law 94-455, Public Law 95-227, Public Law 96-223, Public Law 96-510, Public Law 97-248, Public Law 97-424, Public Law 98-369, Public Law 99-509, Public Law 100-203, Public Law 100-418, Public Law 101-239, Public Law 101-508, Public Law 108-357, Public Law 111-148, Public Law 111-152, Public Law 111-347 |
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2011—Pub. L. 111–347, title III, §301(a)(2), Jan. 2, 2011, 124 Stat. 3666, added item for chapter 50.
2010—Pub. L. 111–148, title X, §10907(c), Mar. 23, 2010, 124 Stat. 1020, added item for chapter 49.
Pub. L. 111–148, title IX, §9017(b), Mar. 23, 2010, 124 Stat. 872, which directed amendment of analysis by adding item for chapter 49, was not executed in view of Pub. L. 111–148, title X, §10907(a), Mar. 23, 2010, 124 Stat. 1020, which provided that the amendments made by section 9017 of Pub. L. 111–148 were deemed null, void, and of no effect.
Pub. L. 111–148, title I, §1501(c), title VI, §6301(e)(2)(B)(ii), Mar. 23, 2010, 124 Stat. 249, 747, added items for chapters 34 and 48 and struck out former item for chapter 34 “Documentary stamp taxes”.
2004—Pub. L. 108–357, title VIII, §802(c)(2), Oct. 22, 2004, 118 Stat. 1568, added item for chapter 45.
1990—Pub. L. 101–508, title XI, §11801(b)(17), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for chapter 37 “Sugar, coconut and palm oil”.
1989—Pub. L. 101–239, title VI, §6202(b)(4)(B), title VII, §7841(d)(4), Dec. 19, 1989, 103 Stat. 2233, 2428, substituted semicolon for comma in item for chapter 42 and struck out “large” after “Certain” in item for chapter 47.
1988—Pub. L. 100–418, title I, §1941(b)(3)(A), Aug. 23, 1988, 102 Stat. 1324, struck out item for chapter 45 “Windfall profit tax on domestic crude oil”.
1987—Pub. L. 100–203, title X, §10712(c)(8), Dec. 22, 1987, 101 Stat. 1330–467, substituted “and certain other tax-exempt organizations” for “black lung benefit trusts” in item for chapter 42.
1986—Pub. L. 99–509, title IX, §9319(d)(2), Oct. 21, 1986, 100 Stat. 2012, added item for chapter 47.
1984—Pub. L. 98–369, div. A, title I, §67(d)(2), July 18, 1984, 98 Stat. 587, added item for chapter 46.
1983—Pub. L. 97–424, title V, §512(b)(2)(B), Jan. 6, 1983, 96 Stat. 2177, substituted “Retail excise taxes” for “Special fuels” in item for chapter 31.
1982—Pub. L. 97–248, title III, §310(b)(4)(B), Sept. 3, 1982, 96 Stat. 598, added item for chapter 39.
1980—Pub. L. 96–510, title II, §211(b), Dec. 11, 1980, 94 Stat. 2801, added item for chapter 38.
Pub. L. 96–223, §101(a)(2), Apr. 2, 1980, 94 Stat. 250, added item for chapter 45.
1978—Pub. L. 95–227, §4(c)(2)(C), Feb. 10, 1978, 92 Stat. 22, inserted “, black lung benefit trusts” after “foundations” in item for chapter 42.
1976—Pub. L. 94–455, title XIII, §1307(d)(3)(A), title XVI, §1605(c), title XIX, §§1904(b)(7)(E), (10)(G), 1952(n)(6), Oct. 4, 1976, 90 Stat. 1728, 1755, 1815, 1818, 1846, substituted “41. Public charities” for “41. Interest equalization tax” added item for chapter 44 and struck out items for chapters “38. Import taxes” and “39. Regulatory taxes”.
1974—Pub. L. 93–406, title II, §1016(b)(2), Sept. 2, 1974, 88 Stat. 932, added item for chapter 43.
1969—Pub. L. 91–172, title I, §101(j)(59), Dec. 30, 1969, 83 Stat. 532, added item for chapter 42.
1964—Pub. L. 88–563, §2(b), Sept. 2, 1964, 78 Stat. 841, added item for chapter 41.
Imposition of Annual Fee on Branded Prescription Pharmaceutical Manufacturers and ImportersPub. L. 111–148, title IX, §9008, Mar. 23, 2010, 124 Stat. 859, as amended by Pub. L. 111–152, title I, §1404(a), Mar. 30, 2010, 124 Stat. 1064, provided that:
“(a)
“(1)
“(2)
“(b)
“(1)
“(A) the covered entity's branded prescription drug sales taken into account during the preceding calendar year, bear to
“(B) the aggregate branded prescription drug sales of all covered entities taken into account during such preceding calendar year.
“(2)
“With respect to a covered entity's aggregate branded prescription drug sales during the calendar year that are: | The percentage of such sales taken into account is: |
---|---|
Not more than $5,000,000 | 0 percent |
More than $5,000,000 but not more than $125,000,000 | 10 percent |
More than $125,000,000 but not more than $225,000,000 | 40 percent |
More than $225,000,000 but not more than $400,000,000 | 75 percent |
More than $400,000,000 | 100 percent. |
“(3)
“(4)
“Calendar year | Applicable amount |
2011 | $2,500,000,000 |
2012 | $2,800,000,000 |
2013 | $2,800,000,000 |
2014 | $3,000,000,000 |
2015 | $3,000,000,000 |
2016 | $3,000,000,000 |
2017 | $4,000,000,000 |
2018 | $4,100,000,000 |
2019 and thereafter | $2,800,000,000. |
“(c)
“(d)
“(1)
“(2)
“(A)
“(B)
“(3)
“(e)
“(1)
“(2)
“(A)
“(i) any prescription drug the application for which was submitted under section 505(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355(b)), or
“(ii) any biological product the license for which was submitted under section 351(a) of the Public Health Service Act (42 U.S.C. 262(a)).
“(B)
“(3)
“(4)
“(A) the Medicare Part D program under part D of title XVIII of the Social Security Act [42 U.S.C. 1395w–101 et seq.],
“(B) the Medicare Part B program under part B of title XVIII of the Social Security Act [42 U.S.C. 1395j et seq.],
“(C) the Medicaid program under title XIX of the Social Security Act [42 U.S.C. 1396 et seq.],
“(D) any program under which branded prescription drugs are procured by the Department of Veterans Affairs,
“(E) any program under which branded prescription drugs are procured by the Department of Defense, or
“(F) the TRICARE retail pharmacy program under section 1074g of title 10, United States Code.
“(f)
“(1) for purposes of subtitle F of the Internal Revenue Code of 1986, shall be treated as excise taxes with respect to which only civil actions for refund under procedures of such subtitle shall apply, and
“(2) for purposes of section 275 of such Code, shall be considered to be a tax described in section 275(a)(6).
“(g)
“(1)
“(A) the per-unit ingredient cost, as reported to the Secretary of Health and Human Services by prescription drug plans and Medicare Advantage prescription drug plans, minus any per-unit rebate, discount, or other price concession provided by the covered entity, as reported to the Secretary of Health and Human Services by the prescription drug plans and Medicare Advantage prescription drug plans, and
“(B) the number of units of the branded prescription drug paid for under the Medicare Part D program.
“(2)
“(A) the per-unit average sales price (as defined in section 1847A(c) of the Social Security Act [42 U.S.C. 1395w–3a(c)]) or the per-unit Part B payment rate for a separately paid branded prescription drug without a reported average sales price, and
“(B) the number of units of the branded prescription drug paid for under the Medicare Part B program.
The Centers for Medicare and Medicaid Services shall establish a process for determining the units and the allocated price for purposes of this section for those branded prescription drugs that are not separately payable or for which National Drug Codes are not reported.
“(3)
“(A) the per-unit ingredient cost paid to pharmacies by States for the branded prescription drug dispensed to Medicaid beneficiaries, minus any per-unit rebate paid by the covered entity under section 1927 of the Social Security Act [42 U.S.C. 1396r–8] and any State supplemental rebate, and
“(B) the number of units of the branded prescription drug paid for under the Medicaid program.
“(4)
“(5)
“(A) the total amount paid for each such branded prescription drug procured by the Department of Defense for its beneficiaries, and
“(B) for each such branded prescription drug dispensed under the TRICARE retail pharmacy program, the product of—
“(i) the per-unit ingredient cost, minus any per-unit rebate paid by the covered entity, and
“(ii) the number of units of the branded prescription drug dispensed under such program.
“(h)
“(i)
“(j)
“(k)
[Pub. L. 111–152, title I, §1404(b), Mar. 30, 2010, 124 Stat. 1064, provided that: “The amendments made by this section [amending section 9008 of Pub. L. 111–148, set out above] shall take effect as if included in section 9008 of the Patient Protection and Affordable Care Act [Pub. L. 111–148].”]
Imposition of Annual Fee on Medical Device Manufacturers and ImportersPub. L. 111–148, title IX, §9009, Mar. 23, 2010, 124 Stat. 862, as amended by Pub. L. 111–148, title X, §10904(a), Mar. 23, 2010, 124 Stat. 1016, provided for the imposition of an annual fee on medical device manufacturers and importers in calendar years beginning after 2010, prior to repeal by Pub. L. 111–152, title I, §1405(d), Mar. 30, 2010, 124 Stat. 1065.
[Pub. L. 111–152, title I, §1405(d), Mar. 30, 2010, 124 Stat. 1065, provided that the repeal of section 9009 of Pub. L. 111–148, formerly set out above, is effective as of Mar. 23, 2010.]
Imposition of Annual Fee on Health Insurance ProvidersPub. L. 111–148, title IX, §9010, title X, §10905(a)–(f), Mar. 23, 2010, 124 Stat. 865, 1017–1019, as amended by Pub. L. 111–152, title I, §1406(a), Mar. 30, 2010, 124 Stat. 1065, provided that:
“(a)
“(1)
“(2)
“(b)
“(1)
“(A) the covered entity's net premiums written with respect to health insurance for any United States health risk that are taken into account during the preceding calendar year, bears to
“(B) the aggregate net premiums written with respect to such health insurance of all covered entities that are taken into account during such preceding calendar year.
“(2)
“(A)
“With respect to a covered entity's net premiums written during the calendar year that are: | The percentage of net premiums written that are taken into account is: |
---|---|
Not more than $25,000,000 | 0 percent |
More than $25,000,000 but not more than $50,000,000 | 50 percent |
More than $50,000,000 | 100 percent. |
“(B)
“(3) Secretarial determination.—The Secretary shall calculate the amount of each covered entity's fee for any calendar year under paragraph (1). In calculating such amount, the Secretary shall determine such covered entity's net premiums written with respect to any United States health risk on the basis of reports submitted by the covered entity under subsection (g) and through the use of any other source of information available to the Secretary.
“(c)
“(1)
“(2)
“(A) any employer to the extent that such employer self-insures its employees’ health risks,
“(B) any governmental entity,
“(C) any entity—
“(i) which is incorporated as a nonprofit corporation under a State law,
“(ii) no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in section 501(h) of the Internal Revenue Code of 1986), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office, and
“(iii) more than 80 percent of the gross revenues of which is received from government programs that target low-income, elderly, or disabled populations under titles XVIII, XIX, and XXI of the Social Security Act [42 U.S.C. 1395 et seq., 1396 et seq., 1397aa et seq.], and
“(D) any entity which is described in section 501(c)(9) of such Code and which is established by an entity (other than by an employer or employers) for purposes of providing health care benefits.
“(3)
“(A)
“(B)
If any entity described in subparagraph (C) or (D) of paragraph (2) is treated as a covered entity by reason of the application of the preceding sentence, the net premiums written with respect to health insurance for any United States health risk of such entity shall not be taken into account for purposes of this section.
“(4)
“(d)
“(1) a United States citizen,
“(2) a resident of the United States (within the meaning of section 7701(b)(1)(A) of the Internal Revenue Code of 1986), or
“(3) located in the United States, with respect to the period such individual is so located.
“(e)
“(1)
“Calendar year | Applicable amount |
2014 | $8,000,000,000 |
2015 | $11,300,000,000 |
2016 | $11,300,000,000 |
2017 | $13,900,000,000 |
2018 | $14,300,000,000. |
“(2)
“(f)
“(1) for purposes of subtitle F of the Internal Revenue Code of 1986, shall be treated as excise taxes with respect to which only civil actions for refund under procedures of such subtitle shall apply, and
“(2) for purposes of section 275 of such Code shall be considered to be a tax described in section 275(a)(6).
“(g)
“(1)
“(2)
“(A)
“(i) $10,000, plus
“(ii) the lesser of—
“(I) an amount equal to $1,000, multiplied by the number of days during which such failure continues, or
“(II) the amount of the fee imposed by this section for which such report was required.
“(B)
“(i) shall be treated as a penalty for purposes of subtitle F of the Internal Revenue Code of 1986,
“(ii) shall be paid on notice and demand by the Secretary and in the same manner as tax under such Code, and
“(iii) with respect to which only civil actions for refund under procedures of such subtitle F shall apply.
“(3)
“(A)
“(i) the amount of the covered entity's fee under this section for the calendar year the Secretary determines should have been paid in the absence of any such understatement, over
“(ii) the amount of such fee the Secretary determined based on such understatement.
“(B)
“(C)
“(4)
“(h)
“(1)
“(2)
“(3)
“(A) any insurance coverage described in paragraph (1)(A) or (3) of section 9832(c) of the Internal Revenue Code of 1986,
“(B) any insurance for long-term care, or
“(C) any medicare supplemental health insurance (as defined in section 1882(g)(1) of the Social Security Act [42 U.S.C. 1395ss(g)(1)]).
“(i)
“(j)
[Pub. L. 111–152, title I, §1406(a)(3)(C), Mar. 30, 2010, 124 Stat. 1065, which directed amendment of section 9010(c) of Pub. L. 111–148, set out above, by substituting “subparagraph (C) or (D)” for “subparagraph (C)(i)(I), (D)(i)(I), or (E)(i)” in par. (3)(A), was executed by making the substitution in concluding provisions of par. (3), to reflect the probable intent of Congress.]
[Pub. L. 111–152, title I, §1406(b), Mar. 30, 2010, 124 Stat. 1067, provided that: “The amendments made by this section [amending section 9010 of Pub. L. 111–148, set out above] shall take effect as if included in section 9010 of the Patient Protection and Affordable Care Act [Pub. L. 111–148].”]
[Pub. L. 111–148, title X, §10905(g), Mar. 23, 2010, 124 Stat. 1019, provided that: “The amendments made by this section [amending section 9010 of Pub. L. 111–148, set out above] shall take effect as if included in the enactment of section 9010.”]
1 Section numbers editorially supplied.
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