Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.
26 U.S. Code § 4980G. Failure of employer to make comparable health savings account contributions
(a) General rule
(b) Rules and requirements
2006—Subsec. (d). Pub. L. 109–432 added subsec. (d).
Effective Date of 2006 Amendment
“The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006.”