Section 125 Of The Internal Revenue Code

111 148 as amended by 10902 of the act and further amended by 1403 b of the health care and education reconciliation act of 2010 pub.

Section 125 of the internal revenue code. Internal revenue code 26 usca section 125. Section 125 i was added by 9005 of the patient protection and affordable care act the act pub. Section 125 f defines a qualified benefit as any benefit which with the application of 125 a is not includable in the gross income of the employee by reason of an express provision of chapter i of the internal revenue code other than 106 b 117 127 or l32.

With the rules of internal revenue code code section 125 and related internal revenue service irs regulations. 100 203 as added by pub. For provision that for purposes of section 125 of the internal revenue code of 1986 a plan shall not be treated as failing to be a cafeteria plan solely because under the plan a participant elected before january 1 1988 to receive reimbursement under the plan for dependent care assistance for periods after december 31 1987 and such assistance included reimbursement for expenses at a camp where the dependent stays overnight see section 10101 b 2 of pub.

For provision that for purposes of section 125 of the internal revenue code of 1986 a plan shall not be treated as failing to be a cafeteria plan solely because under the plan a participant elected before january 1 1988 to receive reimbursement under the plan for dependent care assistance for periods after december 31 1987 and such assistance included reimbursement for expenses at a camp where the dependent stays overnight see section 10101 b 2 of pub. Read the code on findlaw.