26 U.S.C. § 5000 — Certain group health plans
submitted 40 years ago by Pub. L. 99-509 to r/title-26-INTERNAL-REVENUE-CODE · 385 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
There is hereby imposed on any employer (including a self-employed person) or employee* organization that contributes to a nonconforming group health plan a tax equal to 25 percent of the employer’s or employee organization’s expenses incurred during the calendar year for each group health plan to which the employer or employee organization contributes.
For purposes of this section—
The term “group health plan” means a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families.
The term “large group health plan” means a plan of, or contributed to by, an employer or employee organization (including a self-insured plan) to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families, that covers employees of at least one employer that normally employed at least 100 employees on a typical business day during the previous calendar year. For purposes of the preceding sentence—
all employers treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer,
all employees of the members of an affiliated service group (as defined in section 414(m)) shall be treated as employed by a single employer, and
leased employees (as defined in section 414(n)(2)) shall be treated as employees of the person for whom they perform services to the extent they are so treated under section 414(n).
For purposes of this section, the term “nonconforming group health plan” means a group health plan or large group health plan that at any time during a calendar year does not comply with the requirements of subparagraphs (A) and (C) or subparagraph (B), respectively, of paragraph (1), or with the requirements of paragraph (2), of section 1862(b) of the Social Security Act.
For purposes of this section, the term “employer” does not include a Federal or other governmental entity.
Source credit: (Added Pub. L. 99–509, title IX, § 9319(d)(1), Oct. 21, 1986, 100 Stat. 2012; amended Pub. L. 101–239, title VI, § 6202(b)(2), Dec. 19, 1989, 103 Stat. 2233; Pub. L. 103–66, title XIII, § 13561(d)(2), (e)(2)(A), Aug. 10, 1993, 107 Stat. 594, 595.)
- 1986Enacted · Pub. L. 99-509 · 100 Stat. 2012
- 1989Amended · Pub. L. 101-239 · 103 Stat. 2233
- 1993Amended · Pub. L. 103-66 · 107 Stat. 594, 595
A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-509 on 1986-10-21.
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