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.53 Revocation or Denial of Passport in Case of Certain Tax Delinquencies. For calendar year 2018, the amount of a serious delinquent tax debt under § 7345 is $51,000. .54 Attorney Fee Awards. For fees incurred in calendar year 2018, the attorney fee award limitation under § 7430(c)(1)(B)(iii) is $200 per hour. .55 Periodic Payments Received under Qualified Long-Term Care Insurance Contracts or under Certain Life Insurance Contracts. For calendar year 2018, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $360. .56 Qualified Small Employer Health Reimbursement Arrangement. For tax years beginning in 2018, to qualify as a qualified small employer health reimbursement arrangement under § 9831(d), the arrangement must provide that the total amount of payments and reimbursements for any year cannot exceed $5,050 ($10,250 for family coverage). SECTION 4. EFFECTIVE DATE .01 General Rule. Except as provided in section 4.02, this revenue procedure applies to taxable years beginning in 2018. .02 Calendar Year Rule. This revenue procedure applies to transactions or events occurring in calendar year 2018 for purposes of sections 3.07 (rehabilitation expenditures treated as separate new building), 3.08 (low-income housing credit), 3.13