§1411. Imposition of tax — Inbound Citations

Citations to 26 U.S.C. § 1411 as a whole

• 26 U.S.C. § 4980H(a)(2)

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  (2) at least one full-time employee of the applicable large employer has been certified to the employer under section 1411 of the Patient Protection and Affordable Care Act as having enrolled for such month in a qualified health plan with respect to which an applicable premium tax credit or cost-sharing reduction is allowed or paid with respect to the employee,
• 26 U.S.C. § 4980H(b)(1)(B)

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  (B) 1 or more full-time employees of the applicable large employer has been certified to the employer under section 1411 of the Patient Protection and Affordable Care Act as having enrolled for such month in a qualified health plan with respect to which an applicable premium tax credit or cost-sharing reduction is allowed or paid with respect to the employee,
• 26 U.S.C. § 5000A(d)(2)(A)(ii)(II)

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  (II) Clause (i)(II) shall apply to an individual for months in a taxable year only if the information provided by the individual under section 1411(b)(5)(A) of such Act includes an attestation that the individual has not received medical health services during the preceding taxable year.