§ 6039D. Returns and records with respect to certain fringe benefit plans

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1984

   Pub. L. 98–611 § 1(d)(1) · 98 Stat. 3176

   Enacted · 26 U.S.C. § 6039D

   Added Pub. L. 98–611, § 1(d)(1), Oct. 31, 1984, 98 Stat. 3176

   Source evidence

   Code source credit
   Added Pub. L. 98–611, § 1(d)(1), Oct. 31, 1984, 98 Stat. 3176

   Enacted provision · exact public law section
   (1) In general.— Subpart A of part III of subchapter A of chapter 61 of such Code is amended by inserting after section 6039C the following new section: “SEC. 6039D. RETURNS AND RECORDS WITH RESPECT TO CERTAIN FRINGE BENEFIT PLANS. “(a) In General.— Every employer maintaining a specified fringe benefit plan during any year beginning after December 31, 1984, for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such plan showing for such year— “(1) the number of employees of the employer, “(2) the number of employees of the employer eligible to participate under the plan, “(3) the number of employees participating under the plan, “(4) the total cost of the plan during the year, and “(5) the name, address, and taxpayer identification number of the employer and the type of business in which the employer is engaged. “(b) Recordkeeping Requirement.— Each employer maintaining a specified fringe benefit plan during any year shall keep such records as may be necessary for purposes of determining whether the requirements of the applicable exclusion are met. “(c) Additional Information When Required by the Secretary.— Any employer— “(1) who maintains a specified fringe benefit plan during any year for which a return is required under subsection (a), and “(2) who is required by the Secretary to file an additional return for such year, shall file such additional return. Such additional return shall be filed at such time and in such manner as the Secretary shall prescribe and shall contain such information as the Secretary shall prescribe. “(d) Definitions.— For purposes of this section— “(1) Specified fringe benefit plan.— The term ‘specified fringe benefit plan’ means— “(A) any cafeteria plan (as defined in section 125), and “(B) any educational assistance program (as defined in section 127). “(2) Applicable exclusion.— The term ‘applicable exclusion’ means— “(A) section 125, in the case of a cafeteria plan, and “(B) section 127, in the case of an educational assistance program.”

2. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 1151(h)(2) · 100 Stat. 2085

   Added · 26 U.S.C. § 6039D(a)(6)

   Pub. L. 99–514, § 1151(h)(2), added par. (6)

   Source evidence

   Code amendment note
   Subsec. (a)(6). Pub. L. 99–514, § 1151(h)(2), added par. (6).

   Enacted provision · exact public law section
   (2) Information required to be reported.— Section 6039D(a) is amended by striking out “and” at the end of paragraph (4), by striking out the period at the end of paragraph (5) and inserting in lieu thereof “, and”, and by inserting after paragraph (5) the following new paragraph: “(6) the number of highly compensated employees among the employees described in paragraphs (1), (2), and (3).”

3. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 1151(h)(3) · 100 Stat. 2085

   1. Amended · 26 U.S.C. § 6039D(c)

      Pub. L. 99–514, § 1151(h)(3), as amended by Pub. L. 100–647, § 1011B(a)(24)

   2. Inserted · 26 U.S.C. § 6039D(c)

      Pub. L. 99–514, § 1151(h)(3), as inserted at end “The Secretary may require returns under this subsection only from a representative group of employers.”

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 99–514, § 1151(h)(3), as amended by Pub. L. 100–647, § 1011B(a)(24), inserted at end “The Secretary may require returns under this subsection only from a representative group of employers.”

   Enacted provision · exact public law section
   (3) Additional information.— Section 6039B(c) is amended by adding at the end thereof the following new sentence: “The Secretary may require returns under this subsection only from a representative group of employers.”

4. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 1151(h)(1) · 100 Stat. 2085

   Amended · 26 U.S.C. § 6039D(d)

   Pub. L. 99–514, § 1151(h)(1), amended subsec. (d) generally. Prior to amendment, par. (1) defined a specified fringe benefit plan as (A) any qualified group legal services plan (as defined in section 120), (B) any cafeteria plan (as defined in section 125), and (C) any educational assistance plan (as defined in section 127), and par. (2) defined “applicable exclusion” as meaning (A) section 120 in the case of a qualified legal group services plan, (B) section 125 in the case of a cafeteria plan, and (C) section 127 in the case of an educational assistance plan

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 99–514, § 1151(h)(1), amended subsec. (d) generally. Prior to amendment, par. (1) defined a specified fringe benefit plan as (A) any qualified group legal services plan (as defined in section 120), (B) any cafeteria plan (as defined in section 125), and (C) any educational assistance plan (as defined in section 127), and par. (2) defined “applicable exclusion” as meaning (A) section 120 in the case of a qualified legal group services plan, (B) section 125 in the case of a cafeteria plan, and (C) section 127 in the case of an educational assistance plan.

   Enacted provision · exact public law section
   (1) In general.— Section 6039D(d) is amended to read as follows: “(d) Definitions.— For purposes of this section— “(1) Specified fringe benefit plan.— The term ‘specified fringe benefit plan’ means any plan under section 79, 105, 106, 120, 125,127, or 129. “(2) Applicable exclusion.— The term ‘applicable exclusion’ means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excludable from gross income.”

5. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 1879(d)(1) · 100 Stat. 2085

   1. Changed · 26 U.S.C. § 6039D(d)

      Pub. L. 99–514, § 1879(d)(1), in amending subsec. (d) generally

   2. Redesignated · 26 U.S.C. § 6039D(d)

      Pub. L. 99–514, § 1879(d)(1), in added subpars. (1)(A) and (2)(A). Former subpars. (1)(A) and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and (C) and (2)(B) and (C), respectively

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 99–514, § 1879(d)(1), in amending subsec. (d) generally, added subpars. (1)(A) and (2)(A). Former subpars. (1)(A) and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and (C) and (2)(B) and (C), respectively.

   Enacted provision · exact public law section
   (1) Subsection (d) of section 6039D (added by section 1 of Public Law 98–611) is amended to read as follows: “(d) Definitions.— For purposes of this section— “(1) Specified fringe benefit plan.— The term ‘specified fringe benefit plan’ means— “(A) any qualified group legal services plan (as defined in section 120), “(B) any cafeteria plan (as defined in section 125), and “(C) any educational assistance plan (as defined in section 127). “(2) Applicable exclusion.— The term ‘applicable exclusion’ means— “(A) section 120 in the case of a qualified group legal services plan, “(B) section 125 in the case of a cafeteria plan, and “(C) section 127 in the case of an educational assistance plan.”

6. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 1011B(a)(24) · 102 Stat. 3342

   Amended · 26 U.S.C. § 6039D(c)

   Pub. L. 100–647, § 1011B(a)(24), amended directory language of Pub. L. 99–514, § 1151(h)(3), see 1986 Amendment note below

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 100–647, § 1011B(a)(24), amended directory language of Pub. L. 99–514, § 1151(h)(3), see 1986 Amendment note below.

   Enacted provision · exact public law section
   (24) Section 1151(h)(3) of the Reform Act is amended by striking out “Section 6039B(c)” and inserting in lieu thereof “Section 6039D(c)”.

7. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 3021(a)(15)(A)(ii) · 102 Stat. 3342

   Inserted · 26 U.S.C. § 6039D(d)

   Pub. L. 100–647, § 3021(a)(15)(A)(ii), inserted “and special rules” after “Definitions” in heading

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 100–647, § 3021(a)(15)(A)(ii), inserted “and special rules” after “Definitions” in heading.

   Enacted provision · exact public law section
   (ii) by inserting “and Special Rules” after “Definitions” in the heading thereof.

8. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 § 3021(a)(15)(A)(i) · 102 Stat. 3342

   Added · 26 U.S.C. § 6039D(d)(3)

   Pub. L. 100–647, § 3021(a)(15)(A)(i), added par. (3)

   Source evidence

   Code amendment note
   Subsec. (d)(3). Pub. L. 100–647, § 3021(a)(15)(A)(i), added par. (3).

   Enacted provision · exact public law section
   (i) by adding at the end thereof the following new paragraph: “(3) Special rule for multiemployer plans.— In the case of a multiemployer plan, the plan shall be required to provide any information required by this section which the Secretary determines, on the basis of the agreement between the plan and employer, is held by the plan (and not the employer)”, and

9. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 title XI § 11704(a)(24) · 104 Stat. 1388

   Substituted · 26 U.S.C. § 6039D(d)(3)

   Pub. L. 101–508 substituted “the employer).” for “the employer)”

   Source evidence

   Code amendment note
   Subsec. (d)(3). Pub. L. 101–508 substituted “the employer).” for “the employer)”.

   Enacted provision · exact public law section
   (24) Paragraph (3) of section 6039D(d) is amended by striking all that follows “plan (and not” and inserting “the employer).”

10. 1997

    Pub. L. 105–34 title XVI § 1601(h)(2)(D)(iii) · 111 Stat. 788

    Substituted · 26 U.S.C. § 6039D(d)(1)

    Pub. L. 105–34 substituted “129, or 137” for “or 129”

    Source evidence

    Code amendment note
    Subsec. (d)(1). Pub. L. 105–34 substituted “129, or 137” for “or 129”.

    Enacted provision · exact public law section
    (iii) Paragraph (1) of section 6039GD(d) is amended by striking “or 129” and inserting “129, or 137”.

11. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 § 221(a)(108) · 128 Stat. 4010

    Struck · 26 U.S.C. § 6039D(a)

    Pub. L. 113–295, § 221(a)(108), struck out “beginning after December 31, 1984,” after “during any year” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 113–295, § 221(a)(108), struck out “beginning after December 31, 1984,” after “during any year” in introductory provisions.

    Enacted provision · exact public law section
    (108) Returns.— Subsection (a) of section 6039D is amended by striking “beginning after December 31, 1984,”.

    Effective date note
    Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

12. 2014

    Tax Technical Corrections Act of 2014

    Pub. L. 113–295 § 221(a)(19)(B)(vii) · 128 Stat. 4010

    Struck · 26 U.S.C. § 6039D(d)(1)

    Pub. L. 113–295, § 221(a)(19)(B)(vii), struck out “120,” after “106,”

    Source evidence

    Code amendment note
    Subsec. (d)(1). Pub. L. 113–295, § 221(a)(19)(B)(vii), struck out “120,” after “106,”.

    Enacted provision · exact public law section
    (vii) Section 6039D(d)(1) is amended by striking “120,”.

    Effective date note
    Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

14 of 14 references resolved to an enrolled provision