26 USC § 4959 - Taxes on failures by hospital organizations

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Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

If a hospital organization to which section 501 (r) applies fails to meet the requirement of section 501 (r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

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If a hospital organization to which section 501 (r) applies fails to meet the requirement of section 501 (r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

Source

(Added Pub. L. 111–148, title IX, § 9007(b)(1),Mar. 23, 2010, 124 Stat. 857.)

Effective Date

Section applicable to failures occurring after Mar. 23, 2010, see section 9007(f)(3) ofPub. L. 111–148, set out as an Effective Date of 2010 Amendment note under section 501 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Friday, May 3, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

How To Use

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The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

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26 USC § 4959 - Taxes on failures by hospital organizations

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