Title 26Internal Revenue CodeRelease 119-73

§9834 Enforcement

Title 26 › Subtitle Subtitle K— - Group Health Plan Requirements › Chapter CHAPTER 100— - GROUP HEALTH PLAN REQUIREMENTS › Subchapter Subchapter C— - General Provisions › § 9834

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §9834

Internal Revenue Code — Source: USLM XML via OLRC

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

Legislative History

Notes & Related Subsidiaries

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9834

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73