Federal legislation that amended he internal revenue code of 1986 to improve portability and continuity of health insurance coverage in the group and individual markets combat waste fraud abuse in health insurance and health care delivery promote the use of medical savings accounts improve access to long term care services and coverage simplify the administration of health insurance by . Centers for medicare medicaid services 7500 security boulevard mail stop s2 26 12 baltimore md 21244 1850 the able act amended the internal revenue code of 1986 to create section 529a qualified able accounts to pay for disability related expenses in support of their efforts to maintain. In addition those sums generally are not subject to fica and futa see sections 3121a5g and 3306b5g of the internal revenue code the above discussion provides only the most basic rules governing a cafeteria plan for a complete understanding of the rules see the proposed regulations under code section 125. Hr 6311 to amend the internal revenue code of 1986 and the patient protection and affordable care act to modify the definition of qualified health plan for purposes of the health insurance premium tax credit and to allow individuals purchasing health. Update hr6311 to amend the internal revenue code of 1986 and the patient protection and affordable care act to modify the definition of qualified health plan for purposes of the health
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