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Title 26, Internal Revenue CodeRelease 119-110

§9815 Additional Market Reforms

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

Last updated Sep 22, 2026|Official source

Summary

Part A of Title XXVII of the Public Health Service Act, as changed by the Patient Protection and Affordable Care Act, must be treated as part of this subchapter for group health plans and the insurers that offer group coverage. If a rule in this subchapter clashes with a rule in that Part A about group plans or those insurers, the Part A rule controls. Sections 2716 and 2718 of Title XXVII do not apply to self-insured group health plans. For those self-insured plans, the rules already in this subchapter keep applying as if sections 2716 and 2718 had not been added.

Full Legal Text

Title 26, §9815

Internal Revenue Code, Source: USLM XML via OLRC

(a)General rule
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)Exception
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

Sep 22, 2026

Release point: 119-110