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Title 26 — Internal Revenue CodeRelease 119-73

§9815 Additional Market Reforms

Title 26 › Subtitle Subtitle K— Group Health Plan Requirements › Chapter 100— GROUP HEALTH PLAN REQUIREMENTS › Subchapter B— Other Requirements › § 9815

Last updated Apr 6, 2026|Official source

Summary

The health insurance market reforms in the Public Health Service Act, as amended by the Affordable Care Act, apply to employer group health plans and their insurers as if those rules were written directly into the tax code. If the tax code conflicts with those reforms, the Public Health Service Act rules win. There is one carve-out: the rules in sections 2716 and 2718 of that Act do not apply to self-insured group health plans, which continue to follow the tax code as if those two sections had never been enacted.

Full Legal Text

Title 26, §9815

Internal Revenue Code — Source: USLM XML via OLRC

(a)Except as provided in subsection (b)—
(1)the provisions of part A of title XXVII of the Public Health Service Act (as amended by the Patient Protection and Affordable Care Act) shall apply to group health plans, and health insurance issuers providing health insurance coverage in connection with group health plans, as if included in this subchapter; and
(2)to the extent that any provision of this subchapter conflicts with a provision of such part A with respect to group health plans, or health insurance issuers providing health insurance coverage in connection with group health plans, the provisions of such part A shall apply.
(b)Notwithstanding subsection (a), the provisions of section 2716 and 2718 of title XXVII of the Public Health Service Act (as amended by the Patient Protection and Affordable Care Act) shall not apply with respect to self-insured group health plans, and the provisions of this subchapter shall continue to apply to such plans as if such sections of the Public Health Service Act (as so amended) had not been enacted.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Public Health Service Act, referred to in text, is act July 1, 1944, ch. 373, 58 Stat. 682. Part A of title XXVII of the Act is classified generally to part A (§ 300gg et seq.) of subchapter XXV of chapter 6A of Title 42, The Public Health and Welfare. section 2716 and 2718 of title XXVII of the Act are classified to section 300gg–16 and 300gg–18, respectively, of Title 42. For complete classification of this Act to the Code, see

Short Title

note set out under section 201 of Title 42 and Tables. The Patient Protection and Affordable Care Act, referred to in text, is Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119. For complete classification of this Act to the Code, see

Short Title

note set out under section 18001 of Title 42, The Public Health and Welfare, and Tables.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9815

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73