26 CFR 31.3401(a)(19)-1 - Reimbursements under a self-insured medical reimbursement plan.

§ 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
Amounts reimbursed to or on behalf of an employee after December 31, 1979, as a medical care reimbursement under a self-insured medical reimbursement plan (within the meaning of section 105(h)(6)) do not constitute wages and hence are not subject to withholding even though such reimbursement is includible in the gross income of an employee. For rules with respect to self-insured medical reimbursement plans, see section 105(h) and § 1.105-11 of this Chapter (Income Tax Regulations).
(Secs. 105(h) and 7805 Internal Revenue Code of 1954; 94 Stat. 2855, 68A Stat. 917 (26 U.S.C. 105(h) and 7805))
[T.D. 7754, 46 FR 3509, Jan. 15, 1981. Redesignated by T.D. 7898, 48 FR 31019, July 6, 1983]

Title 26 published on 2015-04-01.

No entries appear in the Federal Register after this date, for 26 CFR Part 31.