2017 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes
Chapter 43 - Qualified Pension, etc., Plans
Sec. 4980G - Failure of employer to make comparable health savings account contributions
| 26 U.S.C. § 4980G (2017) |
| §4980G. Failure of employer to make comparable health savings account contributions |
|
(a) General rule
In the case of an employer who makes a contribution to the health savings account of any employee during a calendar year, there is hereby imposed a tax on the failure of such employer to meet the requirements of subsection (b) for such calendar year. (b) Rules and requirementsRules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section. (c) RegulationsThe Secretary shall issue regulations to carry out the purposes of this section, including regulations providing special rules for employers who make contributions to Archer MSAs and health savings accounts during the calendar year. (d) ExceptionFor purposes of applying section 4980E to a contribution to a health savings account of an employee who is not a highly compensated employee (as defined in section 414(q)), highly compensated employees shall not be treated as comparable participating employees. |
|
(Added Pub. L. 108–173, title XII, §1201(d)(4)(A), Dec. 8, 2003, 117 Stat. 2478; amended Pub. L. 109–432, div. A, title III, §306(a), Dec. 20, 2006, 120 Stat. 2951.) |
|
AMENDMENTS
2006—Subsec. (d). Pub. L. 109–432 added subsec. (d). EFFECTIVE DATE OF 2006 AMENDMENTPub. L. 109–432, div. A, title III, §306(b), Dec. 20, 2006, 120 Stat. 2951, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006." EFFECTIVE DATESection applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Pub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section 62 of this title. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS Sec. 4980G - Failure of employer to make comparable health savings account contributions |
| section 4980G |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 117 Stat. 2478 120 Stat. 2951 |
| Public Law 108-173, Public Law 109-432 |
