Source: http://taxtv.com/code/00135-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec106/
Timestamp: 2017-06-29 15:46:07
Document Index: 355884963

Matched Legal Cases: ['§106', '§106', '§106', '§10001', '§1114', '§1018', '§3011', '§7862', '§301', '§1', '§202', '§1201', '§302', '§9003', '§11', '§1114', '§7861', '§106']

IRC §106. Contributions by employer to accident and health plans - TaxTV.com
IRC §106. Contributions by employer to accident and health plans
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In the case of an employee who is an eligible individual, amounts contributed by such employee’s employer to any Archer MSA of such employee shall be treated as employer-provided coverage for medical expenses under an accident or health plan to the extent such amounts do not exceed the limitation under section 220(b)(1) (determined without regard to this subsection) which is applicable to such employee for such taxable year.
(Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 99–272, title X, §10001(b), Apr. 7, 1986, 100 Stat. 223; Pub. L. 99– 4, title XI, §§1114(b)(1), 11 (j)(2), Oct. 22, 1986, 100 Stat. 2450, 2508; Pub. L. 100–647, title I, §1018(t)(7)(A), title III, §3011(b)(1), Nov. 10, 1988, 102 Stat. 3589, 3624; Pub. L. 101–239, title VII, §7862(c)(1)(A), Dec. 19, 1989, 103 Stat. 2432; Pub. L. 104–191, title III, §§301(c)(1), 321(c)(2), Aug. 21, 1996, 110 Stat. 2048, 2058; Pub. L. 106–554, §1(a)(7) [title II, §202(a)(2), (b)(2)(A), (6), (10)], Dec. 21, 2000, 114 Stat. 2763, 2763A–628, 2763A–629; Pub. L. 108–173, title XII, §1201(d)(1), Dec. 8, 2003, 117 Stat. 2476; Pub. L. 109–432, div. A, title III, §302(a), Dec. 20, 2006, 120 Stat. 2948; Pub. L. 111–148, title IX, §9003(c), Mar. 23, 2010, 124 Stat. 854.)
Subsec. (a). Pub. L. 99– 4, §11 (j)(2), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “Gross income does not include contributions by the employer to accident or health plans for compensation (through insurance or otherwise) to his employees for personal injuries or sickness.”
Subsec. (b)(1). Pub. L. 99– 4, §1114(b)(1), substituted “highly compensated employee (within the meaning of section 414(q))” for “highly compensated individual (within the meaning of section 105(h)(5))”.
Section 7863 of Pub. L. 101–239 provided that: “Except as otherwise provided in this subpart any amendment made by this subpart [subpart A (§§7861–7863) of part V of title VII of Pub. L. 101–239, amending this section and sections 162, 411, 417, and 4980B of this title and sections 1052 to 1055, 1161, 1162, 1167, 1398, and 1461 of Title 29, Labor, enacting provisions set out as notes under this section and sections 162, 417, 1167, 4980, and 4980B of this title, and amending provisions set out as notes under sections 401 and 411 of this title and sections 1001 and 1054 of Title 29], shall take effect as if included in the provision of the Reform Act [Pub. L. 99– 4] to which such amendment relates.”
Amendment by section 1018(t)(7)(A) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99– 4, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 1114(b)(1) of Pub. L. 99– 4 applicable to years beginning after Dec. 31, 1986, see section 1114(c)(1) of Pub. L. 99– 4, set out as a note under section 414 of this title.
Amendment by section 11 (j)(2) of Pub. L. 99– 4 applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 11 (k) of Pub. L. 99– 4, as amended, set out as a note under section 79 of this title.
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