26 U.S.C. § 9834

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
Section 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.

26 U.S.C. § 9834

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

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATESection 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.