The law › Title 26, Internal Revenue Code › Chapter 100

26 U.S.C. 9831: General exceptions

Created in 1996 by the Health Insurance Portability and Accountability Act of 1996 (Public Law 104-191). Changed by 4 later laws. 1 bill in this Congress would change it; 1 new law this Congress changed it.

5 other sections of the Code cite this one, including 29 U.S.C. 1167, 29 U.S.C. 1191b, 42 U.S.C. 300bb–8, 42 U.S.C. 300gg–91, 42 U.S.C. 18081.

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

2019Further Consolidated Appropriations Act, 2020

2017Pub. L. 115-97

201621st Century Cures Act

1997Taxpayer Relief Act of 1997

1996Health Insurance Portability and Accountability Act of 1996created it

26 U.S.C. 9831General exceptions

(a)Exception for certain planschanged

(b)Exception for certain benefits

(c)Exception for certain benefits if certain conditions met

(d)Exception for qualified small employer health reimbursement arrangements

This CongressBills that change it or would

H.R. 7148Consolidated Appropriations Act, 2026law

H.R. 6166Lowering Drug Costs for American Families Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 7148 Consolidated Appropriations Act, 2026 · became law · changed (a)
H.R. 6166 Lowering Drug Costs for American Families Act · introduced · would change (a)

How it got here

2019

Pub. L. 116–94 struck out "except as provided in section 4980I(f)(4)" before "and notwithstanding any other provision of this title". (Further Consolidated Appropriations Act, 2020) Law text · (d)

2017

Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (d)

2016

Pub. L. 114–255 added subsec. (d). (21st Century Cures Act) Law text · (d)

1997

Pub. L. 105–34 renumbered section 9804 of this title as this section and substituted reference to section 9832 of this title for reference to section 9805 of this title in subsecs. (b) and (c)(1) to (3). (Taxpayer Relief Act of 1997) Law text

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.