2021—Subsecs. (f), (g). Pub. L. 117–2 added subsec. (f) and redesignated former subsec. (f) as (g).

2010—Subsec. (c)(1)(B)(i)(I). Pub. L. 111–152, § 1001(b)(1)(A), substituted “94” for “90”.

Subsec. (c)(1)(B)(i)(II). Pub. L. 111–152, § 1001(b)(1)(B)(i), substituted “87” for “80”.

Subsec. (c)(1)(B)(i)(III), (IV). Pub. L. 111–152, § 1001(b)(1)(B)(ii), (C), added subcls. (III) and (IV) and struck out former subcl. (III). Prior to amendment, subcl. (III) read as follows: “70 percent in the case of an eligible insured described in clause (ii) or (iii) of subparagraph (A).”

Subsec. (c)(2)(A). Pub. L. 111–152, § 1001(b)(2)(A)(i), substituted “94” for “90”.

Subsec. (c)(2)(B). Pub. L. 111–152, § 1001(b)(2)(B)(i), substituted “87” for “80”.

Subsec. (c)(2)(C). Pub. L. 111–152, § 1001(b)(2)(A)(ii), (B)(ii), (C), added subpar. (C).

Pub. L. 117–2, title II, § 2305(b), Mar. 11, 2021, 135 Stat. 40, provided that: “The amendment made by this section [amending this section] shall apply to plan years beginning after December 31, 2020.”