26 USC § 4980I - Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]
---
identifier: "/us/usc/t26/s4980I"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4980I - Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4980I"
section_name: "Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]"
chapter_number: 43
chapter_name: "QUALIFIED PENSION, ETC., PLANS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 4980I. Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]
Section, added and amended , title X, § 10901(a), (b), , , 1015, 1016; , , ; , §§ 101(b), 102, , ; , , ; , , ; , (238), , , related to excise tax on high cost employer-sponsored health coverage.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to taxable years beginning after , see , set out as an Effective Date of 2019 Amendment note under .