The law › Title 26, Internal Revenue Code › Chapter 43

26 U.S.C. 4980D: Failure to meet certain group health plan requirements

Created in 1996 by the Health Insurance Portability and Accountability Act of 1996 (Public Law 104-191). Changed by 2 later laws. 1 new law this Congress changed it.

1 other section of the Code cite this one, including 29 U.S.C. 1060.

How it got hereLaws that created or changed it, newest first

2005Gulf Opportunity Zone Act of 2005

1997Taxpayer Relief Act of 1997

1996Health Insurance Portability and Accountability Act of 1996created it

26 U.S.C. 4980DFailure to meet certain group health plan requirements

(a)General rule

(b)Amount of tax

(c)Limitations on amount of tax

(d)Tax not to apply to certain insured small employer plans

(e)Liability for tax

(f)Definitions

(g)Newnew

This CongressBills that change it or would

H.R. 7148Consolidated Appropriations Act, 2026law

past change
enacted this Congress
proposed

This Congress

H.R. 7148 Consolidated Appropriations Act, 2026 · became law · changed (g)

How it got here

2005

Pub. L. 109–135 substituted "plan requirements" for "plans requirements". (Gulf Opportunity Zone Act of 2005) Law text · (a)

1997

Pub. L. 105–34, §1531(b)(2)(A), substituted "plans" for "plan portability, access, and renewability". (Taxpayer Relief Act of 1997) Law text · (a)
Pub. L. 105–34, §1531(b)(2)(B), substituted "9832(d)(3)" for "9805(d)(3)". (Taxpayer Relief Act of 1997) Law text · (c)
Pub. L. 105–34, §1531(b)(2)(C), inserted "(other than a failure attributable to section 9811)" after "on any failure". (Taxpayer Relief Act of 1997) Law text · (d)
Pub. L. 105–34, §1531(b)(2)(D), substituted "section 9832" for "section 9805". (Taxpayer Relief Act of 1997) Law text · (d)
Pub. L. 105–34, §1531(b)(2)(E), substituted "section 9832(a)" for "section 9805(a)". (Taxpayer Relief Act of 1997) Law text · (f)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.