Page:United States Statutes at Large Volume 124.djvu/1060

 124 STAT. 1034 PUBLIC LAW 111–152—MAR. 30, 2010 SEC. 1004. INCOME DEFINITIONS. (a) MODIFIED ADJUSTED GROSS INCOME.— (1) IN GENERAL.—The following provisions of the Internal Revenue Code of 1986 are each amended by striking ‘‘modified gross’’ each place it appears and inserting ‘‘modified adjusted gross’’: (A) Clauses (i) and (ii) of section 36B(d)(2)(A), as added by section 1401 of the Patient Protection and Affordable Care Act. (B) Section 6103(l)(21)(A)(iv), as added by section 1414 of such Act. (C) Clauses (i) and (ii) of section 5000A(c)(4), as added by section 1501(b) of such Act. (2) DEFINITION.— (A) Section 36B(d)(2)(B) of such Code, as so added, is amended to read as follows: ‘‘(B) MODIFIED ADJUSTED GROSS INCOME.—The term ‘modified adjusted gross income’ means adjusted gross income increased by— ‘‘(i) any amount excluded from gross income under section 911, and ‘‘(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.’’. (B) Section 5000A(c)(4)(C) of such Code, as so added, is amended to read as follows: ‘‘(C) MODIFIED ADJUSTED GROSS INCOME.—The term ‘modified adjusted gross income’ means adjusted gross income increased by— ‘‘(i) any amount excluded from gross income under section 911, and ‘‘(ii) any amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax.’’. (b) MODIFIED ADJUSTED GROSS INCOME DEFINITION.— (1) MEDICAID.—Section 1902 of the Social Security Act (42 U.S.C. 1396a) is amended by striking ‘‘modified gross income’’ each place it appears in the text and headings of the following provisions and inserting ‘‘modified adjusted gross income’’: (A) Paragraph (14) of subsection (e), as added by sec- tion 2002(a) of the Patient Protection and Affordable Care Act. (B) Subsection (gg)(4)(A), as added by section 2001(b) of such Act. (2) CHIP.— (A) STATE PLAN REQUIREMENTS.—Section 2102(b)(1)(B)(v) of the Social Security Act (42 U.S.C. 1397bb(b)(1)(B)(v)), as added by section 2101(d)(1) of the Patient Protection and Affordable Care Act, is amended by striking ‘‘modified gross income’’ and inserting ‘‘modified adjusted gross income’’. (B) PLAN ADMINISTRATION.—Section 2107(e)(1)(E) of the Social Security Act (42 U.S.C. 1397gg(e)(1)(E)), as added by section 2101(d)(2) of the Patient Protection and Afford- able Care Act, is amended by striking ‘‘modified gross income’’ and inserting ‘‘modified adjusted gross income’’. Ante, p. 244. Ante, p. 236. Ante, p. 213.