124 STAT. 906 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(6) FEHBP PLANS NOT REQUIRED TO PARTICIPATE.— Nothing in this section shall require that a carrier offering coverage under the Federal Employees Health Benefit Program under chapter 89 of title 5, United States Code, also offer a multi-State qualified health plan under this section. ‘‘(h) ADVISORY BOARD.—The Director shall establish an advisory board to provide recommendations on the activities described in this section. A significant percentage of the members of such board shall be comprised of enrollees in a multi-State qualified health plan, or representatives of such enrollees. ‘‘(i) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated, such sums as may be necessary to carry out this section.’’. (r) Section 1341 of this Act is amended— (1) in the section heading, by striking ‘‘AND SMALL GROUP MARKETS’’ and inserting ‘‘MARKET’’; (2) in subsection (b)(2)(B), by striking ‘‘paragraph (1)(A)’’ and inserting ‘‘paragraph (1)(B)’’; and (3) in subsection (c)(1)(A), by striking ‘‘and small group markets’’ and inserting ‘‘market’’. SEC. 10105. AMENDMENTS TO SUBTITLE E. (a) Section 36B(b)(3)(A)(ii) of the Internal Revenue Code of 1986, as added by section 1401(a) of this Act, is amended by striking ‘‘is in excess of’’ and inserting ‘‘equals or exceeds’’. (b) Section 36B(c)(1)(A) of the Internal Revenue Code of 1986, as added by section 1401(a) of this Act, is amended by inserting ‘‘equals or’’ before ‘‘exceeds’’. (c) Section 36B(c)(2)(C)(iv) of the Internal Revenue Code of 1986, as added by section 1401(a) of this Act, is amended by striking ‘‘subsection (b)(3)(A)(ii)’’ and inserting ‘‘subsection (b)(3)(A)(iii)’’. (d) Section 1401(d) of this Act is amended by adding at the end the following: ‘‘(3) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting ‘36B,’ after ‘36A,’.’’. (e)(1) Subparagraph (B) of section 45R(d)(3) of the Internal Revenue Code of 1986, as added by section 1421(a) of this Act, is amended to read as follows: ‘‘(B) DOLLAR AMOUNT.—For purposes of paragraph (1)(B) and subsection (c)(2)— ‘‘(i) 2010, 2011, 2012, AND 2013.—The dollar amount in effect under this paragraph for taxable years begin- ning in 2010, 2011, 2012, or 2013 is $25,000. ‘‘(ii) SUBSEQUENT YEARS.—In the case of a taxable year beginning in a calendar year after 2013, the dollar amount in effect under this paragraph shall be equal to $25,000, multiplied by the cost-of-living adjustment under section 1(f)(3) for the calendar year, determined by substituting ‘calendar year 2012’ for ‘calendar year 1992’ in subparagraph (B) thereof.’’. (2) Subsection (g) of section 45R of the Internal Revenue Code of 1986, as added by section 1421(a) of this Act, is amended by striking ‘‘2011’’ both places it appears and inserting ‘‘2010, 2011’’. (3) Section 280C(h) of the Internal Revenue Code of 1986, as added by section 1421(d)(1) of this Act, is amended by striking ‘‘2011’’ and inserting ‘‘2010, 2011’’. 26 USC 280C. 26 USC 45R. 26 USC 6211. 26 USC 36B. 42 USC 18061. Establishment.
