Source: https://www.law.cornell.edu/uscode/text/26/4377
Timestamp: 2019-05-25 13:45:59
Document Index: 168627288

Matched Legal Cases: ['§ 4377', '§\u202f4377', '§\u202f6301', '§\u202f1395', '§\u202f1396', '§\u202f1397']

26 U.S. Code § 4377 - Definitions and special rules | U.S. Code | US Law | LII / Legal Information Institute
Subchapter B. Insured and Self-Insured Health Plans
Section 4377. Definitions and special rules
26 U.S. Code § 4377. Definitions and special rules
(a) DefinitionsFor purposes of this subchapter—
(1) In generalFor purposes of this subchapter—
the term “person” includes any governmental entity, and
notwithstanding any other law or rule of law, governmental entities shall not be exempt from the fees imposed by this subchapter except as provided in paragraph (2).
(3) Exempt governmental program definedFor purposes of this subchapter, the term “exempt governmental program” means—
any insurance program established under title XVIII of the Social Security Act,
the medical assistance program established by title XIX or XXI of the Social Security Act,
any program established by Federal law for providing medical care (other than through insurance policies) to individuals (or the spouses and dependents thereof) by reason of such individuals being members of the Armed Forces of the United States or veterans, and
any program established by Federal law for providing medical care (other than through insurance policies) to members of Indian tribes (as defined in section 4(d) of the Indian Health Care Improvement Act).
(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 746.)
The Social Security Act, referred to in subsec. (b)(3)(A), (B), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles XVIII, XIX, and XXI of the Act are classified generally to subchapters XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.