Title 26, Internal Revenue CodeRelease 119-102

§9834 Enforcement

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

Last updated Aug 21, 2026|Official source

Summary

If a group health plan doesn't follow the rules in this chapter, it may have to pay a tax under section 4980D.

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 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102