Title 26 — Internal Revenue Code
Chapter 100 — Group Health Plan Requirements
§ 9834. Enforcement
Statutory text
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
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.
Genetic Information Nondiscrimination Act of 2008
Pub. L. 110–233 title I § 103(e)(1) · 122 Stat. 881
Enacted · 26 U.S.C. § 9834
(Added Pub. L. 110–233, title I, § 103(e)(1), May 21, 2008, 122 Stat. 899.)
Source evidence
Code source credit
(Added Pub. L. 110–233, title I, § 103(e)(1), May 21, 2008, 122 Stat. 899.)Enacted provision · exact public law section
(1) In general.— Subchapter C of chapter 100 of the Internal Revenue Code of 1986 (relating to general provisions) is amended by adding at the end the following new section: “SEC. 9834. ENFORCEMENT. “For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.” .
1 of 1 references resolved to an enrolled provision
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 , 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.
Credits
(Added Pub. L. 110–233, title I, § 103(e)(1), , 122 Stat. 899.)