US (United States) Code. Title 26. Subtitle D: Miscellaneous Excise Taxes. Chapter 47: Certain Group Health Plans

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26 USC CHAPTER 47 - CERTAIN GROUP HEALTH PLANS 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 47 - CERTAIN GROUP HEALTH PLANS

-HEAD-

CHAPTER 47 - CERTAIN GROUP HEALTH PLANS

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Sec.

5000. Certain group health plans.

AMENDMENTS

1989 - Pub. L. 101-239, title VI, Sec. 6202(b)(4)(A), Dec. 19,

1989, 103 Stat. 2233, struck out "LARGE" after "CERTAIN" in chapter

heading and "large" after "Certain" in item 5000.

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26 USC Sec. 5000 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 47 - CERTAIN GROUP HEALTH PLANS

-HEAD-

Sec. 5000. Certain group health plans

-STATUTE-

(a) Imposition of tax

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.

(b) Group health plan and large group health plan

For purposes of this section -

(1) Group health plan

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.

(2) Large group health plan

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 -

(A) all employers treated as a single employer under

subsection (a) or (b) of section 52 shall be treated as a

single employer,

(B) 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

(C) 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).

(c) Nonconforming group health plan

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.

(d) Government entities

For purposes of this section, the term "employer" does not

include a Federal or other governmental entity.

-SOURCE-

(Added Pub. L. 99-509, title IX, Sec. 9319(d)(1), Oct. 21, 1986,

100 Stat. 2012; amended Pub. L. 101-239, title VI, Sec. 6202(b)(2),

Dec. 19, 1989, 103 Stat. 2233; Pub. L. 103-66, title XIII, Sec.

13561(d)(2), (e)(2)(A), Aug. 10, 1993, 107 Stat. 594, 595.)

-REFTEXT-

REFERENCES IN TEXT

Section 1862(b) of the Social Security Act, referred to in

subsec. (c), is classified to section 1395y(b) of Title 42, The

Public Health and Welfare.

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AMENDMENTS

1993 - Subsec. (a). Pub. L. 103-66, Sec. 13561(e)(2)(A)(i), which

directed insertion of "(including a self-employed person)" after

"employer", was executed by making the insertion after "employer"

the first time it appeared, to reflect the probable intent of

Congress.

Subsec. (b)(1). Pub. L. 103-66, Sec. 13561(e)(2)(A)(ii), amended

heading and text of par. (1) generally. Prior to amendment, text

read as follows: "The term 'group health plan' means any plan of,

or contributed to by, an employer (including a self-insured plan)

to provide health care (directly or otherwise) to the employer's

employees, former employees, or the families of such employees or

former employees."

Subsec. (b)(2). Pub. L. 103-66, Sec. 13561(d)(2), inserted at end

"For purposes of the preceding sentence - " and added subpars. (A)

to (C).

Subsec. (c). Pub. L. 103-66, Sec. 13561(e)(2)(A)(iii),

substituted "of paragraph (1), or with the requirements of

paragraph (2), of section 1862(b)" for "of section 1862(b)(1)".

1989 - Pub. L. 101-239, Sec. 6202(b)(2)(A), struck out "large"

after "Certain" in section catchline.

Subsec. (a). Pub. L. 101-239, Sec. 6202(b)(2)(B), substituted

"group health plan" for "large group health plan" in two places.

Subsec. (b). Pub. L. 101-239, Sec. 6202(b)(2)(C), substituted

"Group health plan and large" for "Large" in heading and amended

text generally. Prior to amendment, text read as follows: "For

purposes of this section, 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."

Subsec. (c). Pub. L. 101-239, Sec. 6202(b)(2)(C), substituted

"group" for "large group" in heading and amended text generally.

Prior to amendment, text read as follows: "For purposes of this

section, the term 'nonconforming large group health plan' means a

large group health plan that at any time during a calendar year

does not comply with the requirements of section 1862(b)(4)(A)(i)

of the Social Security Act."

EFFECTIVE DATE OF 1993 AMENDMENT

Section 13561(d)(3) of Pub. L. 103-66 provided that: "The

amendments made by this subsection [amending this section and

section 1395y of Title 42, The Public Health and Welfare] shall

take effect 90 days after the date of the enactment of this Act

[Aug. 10, 1993]."

EFFECTIVE DATE OF 1989 AMENDMENT

Amendment by Pub. L. 101-239 applicable to items and services

furnished after Dec. 19, 1989, see section 6202(b)(5) of Pub. L.

101-239, set out as a note under section 162 of this title.

EFFECTIVE DATE

Section applicable to items and services furnished on or after

Jan. 1, 1987, see section 9319(f) of Pub. L. 99-509, set out as an

Effective Date of 1986 Amendment note under section 1395y of Title

42, The Public Health and Welfare.

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SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 4980B, 6103, 9832 of this

title; title 29 section 2614; title 42 sections 300bb-8, 1395y,

1396e.

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26 USC Subtitle E - Alcohol, Tobacco, and Certain Other

Excise Taxes 01/06/03

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TITLE 26 - INTERNAL REVENUE CODE

Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

-HEAD-

Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

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Chapter Sec.(!1)

51. Distilled spirits, wines, and beer 5001

52. Tobacco products and cigarette papers and tubes 5701

53. Machine guns and certain other firearms (!2) 5801

54. Greenmail 5881

55. Structured settlement factoring transactions 5891

AMENDMENTS

2002 - Pub. L. 107-134, title I, Sec. 115(b), Jan. 23, 2002, 115

Stat. 2438, added item relating to chapter 55.

1997 - Pub. L. 105-33, title IX, Sec. 9302(g)(3)(D), Aug. 5,

1997, 111 Stat. 673, added item relating to chapter 52 and struck

out former item relating to chapter 52 "Cigars, cigarettes,

smokeless tobacco, pipe tobacco, and cigarette papers and tubes".

1988 - Pub. L. 100-647, title V, Sec. 5061(c)(4), Nov. 10, 1988,

102 Stat. 3680, substituted "Cigars, cigarettes, smokeless tobacco,

pipe tobacco, and cigarette papers and tubes" for "Tobacco, cigars,

cigarettes, smokeless tobacco, and cigarette papers and tubes" in

item relating to chapter 52.

Pub. L. 100-647, title I, Sec. 1018(u)(16), Nov. 10, 1988, 102

Stat. 3590, inserted "smokeless tobacco," after "cigarettes," in

item relating to chapter 52.

1987 - Pub. L. 100-203, title X, Sec. 10228(c), Dec. 22, 1987,

101 Stat. 1330-418, added item relating to chapter 54.

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SUBTITLE REFERRED TO IN OTHER SECTIONS

This subtitle is referred to in sections 6091, 6103, 6422, 6652,

6806, 7103, 7272, 7608, 7613, 7851 of this title.

-FOOTNOTE-

(!1) Section numbers editorially supplied.

(!2) Chapter heading amended by Pub. L. 90-618 without

corresponding amendment of analysis.

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