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<a id="section-9806"></a>
Source: U.S. Code supplied Markdown snapshot · 26 U.S.C. § 9805
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Stable record: federal_law:legal_authorities:record_usc_048dd45aae9896385db2c981
Source file: Laws/federal/codes/united-states-code/title-26/section-9805-renumbered-9832--dcedd95a96.md
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Source location: Laws/federal/codes/united-states-code/title-26/section-9805-renumbered-9832--dcedd95a96.md#record-record-usc-048dd45aae9896385db2c981
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exception for certain plans** The requirements of this chapter shall not apply to— (1) any governmental plan, and (2) any group health plan for any plan year if, on the first day of such plan year, such plan has less than 2 participants who are current employees. **(b) Exception for certain benefits** The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(1). **(c) Exception for certain benefits if certain conditions met** (1) **Limited, excepted benefits** — The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(2) if the benefits— (A) are provided under a separate policy, certificate, or contract of insurance; or (B) are otherwise not an integral part of the plan. (2) **Noncoordinated, excepted benefits** — The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(3) if all of the following conditions are met: (A) The benefits are provided under a separate policy, certificate, or contract of insurance. (B) There is no coordination between the provision of such benefits and any exclusion of benefits under any group health plan maintained by the same plan sponsor. (C) Such benefits are paid with respect to an event without regard to whether benefits are provided with respect to such an event under any group health plan maintained by the same plan sponsor. (3) **Supplemental excepted benefits** — The requirements of this chapter shall not apply to any group health plan in relation to its provision of excepted benefits described in section 9832(c)(4) if the b
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9831
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Group health plan** For purposes of this chapter, the term “group health plan” has the meaning given to such term by section 5000(b)(1). **(b) Definitions relating to health insurance** For purposes of this chapter— (1) **Health insurance coverage** (A) *In general* — Except as provided in subparagraph (B), the term “health insurance coverage” means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer. (B) *No application to certain excepted benefits* — In applying subparagraph (A), excepted benefits described in subsection (c)(1) shall not be treated as benefits consisting of medical care. (2) **Health insurance issuer** — The term “health insurance issuer” means an insurance company, insurance service, or insurance organization (including a health maintenance organization, as defined in paragraph (3)) which is licensed to engage in the business of insurance in a State and which is subject to State law which regulates insurance (within the meaning of section 514(b)(2) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section). Such term does not include a group health plan. (3) **Health maintenance organization** — The term “health maintenance organization” means— (A) a federally qualified health maintenance organization (as defined in section 1301(a) of the Public Health Service Act ([42 U.S.C. 300e(a)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300e/a&num=0&edition=prelim))), (B) an organization recognized under State law as
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9832
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Federal law — U.S. Code and appendices · legal_authorities
Page 4180 TITLE 26—INTERNAL REVENUE CODE [§ 9804 1 No section 9814 has been enacted. 2 No section 9821 has been enacted. Editorial Notes REFERENCES IN TEXT Section 3(40) of the Employee Retirement Income Se- curity Act of 1974, referred to in subsec. (b), is classified to section 1002(40) of Title 29, Labor. The date of the enactment of this section, referred to in subsec. (b), is the date of enactment of Pub. L. 104–191, which was approved Aug. 21, 1996. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to plan years beginning after June 30, 1997, see section 401(c) of Pub. L. 104–191, set out as a note under section 9801 of this title. [§ 9804. Renumbered § 9831] [§ 9805. Renumbered § 9832] [§ 9806. Renumbered § 9833] Subchapter B—Other Requirements Sec. 9811. Standards relating to benefits for mothers and newborns. 9812. Parity in mental health and substance use disorder benefits. 9813. Coverage of dependent students on medically necessary leave of absence. 9815. Additional market reforms.1 9816. Preventing surprise medical bills. 9817. Ending surprise air ambulance bills. 9818. Continuity of care. 9819. Maintenance of price comparison tool. 9820. Protecting patients and improving the accu- racy of provider directory information. 9822. Other patient protections.2 9823. Air ambulance report requirements. 9824. Increasing transparency by removing gag clauses on price and quality information. 9825. Reporting on pharmacy benefits and drug costs. Editorial Notes AMENDMENTS 2020—Pub. L. 116–260, div. BB, title I, §§ 102(c)(3), 105(a)(3)(B), 106(b)(3)(B), 113(b)(2), 114(b)(2), 116(d)(2), title II, §§ 201(d)(2), 204(d)(2), Dec. 27, 2020, 134 Stat. 2796, 2851, 2855, 2871, 2874, 2887, 2894, 2922, adde
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 9805
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