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26 U.S.C. 9834: EnforcementText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS
Jump To: Source CreditStatutory Notes and Related SubsidiariesEffective Date

§9834. Enforcement

For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.

(Added Pub. L. 110–233, title I, § 103(e)(1) , May 21, 2008 , 122 Stat. 899 .)

Statutory Notes and Related Subsidiaries

Effective Date

Section applicable with respect to group health plans for plan years beginning after the date that is one year after May 21, 2008, see section 103(f)(2) of Pub. L. 110–233, set out as an Effective Date of 2008 Amendment note under section 9802 of this title.