Source: https://uscode.house.gov/view.xhtml?req=(title:26%20section:4980D%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section4980D)&f=treesort&edition=prelim&num=0&jumpTo=true
Timestamp: 2019-11-13 09:28:41
Document Index: 357873025

Matched Legal Cases: ['§ 4980', '§402', '§1531', '§412', '§1531', '§1531', '§1531', '§1531', '§1531', '§1531', '§402']

[USC02] 26 USC 4980D: Failure to meet certain group health plan requirements
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26 USC 4980D: Failure to meet certain group health plan requirements Text contains those laws in effect on November 12, 2019
In the case of failures with respect to plans other than specified multiple employer health plans, the tax imposed by subsection (a) for failures during the taxable year of the employer shall not exceed the amount equal to the lesser of-
In the case of failures with respect to a specified multiple employer health plan, the tax imposed by subsection (a) for failures during the taxable year of the trust forming part of such plan shall not exceed the amount equal to the lesser of-
The term "specified multiple employer health plan" means a group health plan which is-
A failure of a group health plan shall be treated as corrected if-
(Added Pub. L. 104–191, title IV, §402(a), Aug. 21, 1996, 110 Stat. 2084 ; amended Pub. L. 105–34, title XV, §1531(b)(2), Aug. 5, 1997, 111 Stat. 1085 ; Pub. L. 109–135, title IV, §412(ww), Dec. 21, 2005, 119 Stat. 2640 .)
2005-Subsec. (a). Pub. L. 109–135 substituted "plan requirements" for "plans requirements".
1997-Subsec. (a). Pub. L. 105–34, §1531(b)(2)(A), substituted "plans" for "plan portability, access, and renewability".
Subsec. (c)(3)(B)(i)(I). Pub. L. 105–34, §1531(b)(2)(B), substituted "9832(d)(3)" for "9805(d)(3)".
Subsec. (d)(1). Pub. L. 105–34, §1531(b)(2)(C), inserted "(other than a failure attributable to section 9811)" after "on any failure".
Subsec. (d)(3). Pub. L. 105–34, §1531(b)(2)(D), substituted "section 9832" for "section 9805".
Subsec. (f)(1). Pub. L. 105–34, §1531(b)(2)(E), substituted "section 9832(a)" for "section 9805(a)".
Pub. L. 105–34, title XV, §1531(c), Aug. 5, 1997, 111 Stat. 1085 , provided that: "The amendments made by this section [enacting sections 9811 and 9812 of this title, amending this section and sections 9801 and 9831 of this title, and renumbering sections 9804 to 9806 of this title as sections 9831 to 9833 of this title] shall apply with respect to group health plans for plan years beginning on or after January 1, 1998."
Pub. L. 104–191, title IV, §402(c), Aug. 21, 1996, 110 Stat. 2087 , provided that: "The amendments made by this section [enacting this section] shall apply to failures under chapter 100 of the Internal Revenue Code of 1986 (as added by section 401 of this Act)."