26 U.S. Code § 4980G - Failure of employer to make comparable health savings account contributions
prev | next
(a) General rule
In the case of an employer who makes a contribution to the health savings account of any employee during a calendar year, there is hereby imposed a tax on the failure of such employer to meet the requirements of subsection (b) for such calendar year.
(b) Rules and requirements
Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.
The Secretary shall issue regulations to carry out the purposes of this section, including regulations providing special rules for employers who make contributions to Archer MSAs and health savings accounts during the calendar year.
Source(Added Pub. L. 108–173, title XII, § 1201(d)(4)(A),Dec. 8, 2003, 117 Stat. 2478; amended Pub. L. 109–432, div. A, title III, § 306(a),Dec. 20, 2006, 120 Stat. 2951.)
2006—Subsec. (d). Pub. L. 109–432added subsec. (d).
Effective Date of 2006 Amendment
Pub. L. 109–432, div. A, title III, § 306(b),Dec. 20, 2006, 120 Stat. 2951, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006.”