Jim Maule (Villanova) today notes that ObamaCare has driven the Internal Revenue Code into new even more complicated terrain. Until now, each Code provision has required, at most, six levels:

Section

Subsection

Paragraph

Subparagraph

Clause

Subclause

E.g., § 132(f)(5)(B)(ii)(I):

Section 132

Subsection (f)

Paragraph (5)

Subparagraph (B)

Clause (ii)

Subclause (I)

ObamaCare has created a need for a seventh unit: § 4980I(b)(3)(C)(iii)(II)(aa):

§ 4980I. Excise tax on high cost employer-sponsored health coverage
* * * * *
(b) Excess benefit. For purposes of this section–
* * * * *
(3) Annual limitation. For purposes of this subsection–
* * * * *
(C) Applicable dollar limit.
* * * * *
(iii) Age and gender adjustment.
(I) In general. The amount determined under subclause (I) or (II) of clause (i), whichever is applicable, for any taxable period shall be increased by the amount determined under subclause (II).
(II) Amount determined. The amount determined under this subclause is an amount equal to the excess (if any) of–
(aa) the premium cost of the Blue Cross/Blue Shield standard benefit option under the Federal Employees Health Benefits Plan for the type of coverage provided such individual in such taxable period if priced for the age and gender characteristics of all employees of the individual's employer, over
(bb) that premium cost for the provision of such coverage under such option in such taxable period if priced for the age and gender characteristics of the national workforce.

Jim asks: what are we going to call the new (aa), (bb), etc. monster?