Title 26 — Internal Revenue CodeRelease 119-73
§9833 Regulations
Title 26 › Subtitle Subtitle K— Group Health Plan Requirements › Chapter 100— GROUP HEALTH PLAN REQUIREMENTS › Subchapter C— General Provisions › § 9833
Summary
The government may issue regulations needed to carry out the group health plan requirements in this part of the tax code, and it may issue interim final rules when it decides they are appropriate.
Full Legal Text
Title 26, §9833
Internal Revenue Code — Source: USLM XML via OLRC
The Secretary, consistent with section 104 of the Health Care Portability and Accountability Act of 1996, may promulgate such regulations as may be necessary or appropriate to carry out the provisions of this chapter. The Secretary may promulgate any interim final rules as the Secretary determines are appropriate to carry out this chapter.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
section 104 of the Health Care Portability and Accountability Act of 1996, referred to in text, is section 104 of Pub. L. 104–191, which is set out as a note under section 300gg–92 of Title 42, The Public Health and Welfare.
Amendments
1997—Pub. L. 105–34 renumbered section 9806 of this title as this section.
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to plan years beginning after June 30, 1997, see section 401(c) of Pub. L. 104–191, set out as a note under section 9801 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 9833
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73