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42 U.S.C. § 300bb–8 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
For purposes of this subchapter—
(1) **Group health plan** — The term “group health plan” has the meaning given such term in 5000(b) 11 So in original. Probably should be preceded by “section”. of title 26. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in [section 7702B(c) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7702B/c&num=0&edition=prelim)). Such term shall not include any qualified small employer health reimbursement arrangement (as defined in [section 9831(d)(2) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9831/d/2&num=0&edition=prelim)).
(2) **Covered employee** — The term “covered employee” means an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in [section 401(c)(1) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section401/c/1&num=0&edition=prelim)).
(3) **Qualified beneficiary**
(A) *In general* — The term “qualified beneficiary” means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for that employee, is a beneficiary under the plan—
(i) as the spouse of the covered employee, or
(ii) as the dependent child of the employee.
Such term shall also include a child who is born to or placed for adoption with the covered employee during the period of continuation coverage under this subchapter.
(B) *Special rule for terminations and reduced employment* — In the case of a qualifying event described
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 300bb–8
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Stable record: federal_law:legal_authorities:record_usc_14bbdab7fdbee17886102acd
Source file: Laws/federal/codes/united-states-code/title-42/section-300bb8-definitions--3b00000d2a.md
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Passage SHA-256: 1001f826288e395dd419c0c6399ed1246d561accd21d1ad436b3c845357310a9
Source location: Title 42, Chapter 6A, § 300bb–8; chapter-6a-public-health-service.md
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For purposes of this subchapter—
(1) **Group health plan** — The term “group health plan” has the meaning given such term in 5000(b) 11 So in original. Probably should be preceded by “section”. of title 26. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in [section 7702B(c) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7702B/c&num=0&edition=prelim)). Such term shall not include any qualified small employer health reimbursement arrangement (as defined in [section 9831(d)(2) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9831/d/2&num=0&edition=prelim)).
(2) **Covered employee** — The term “covered employee” means an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in [section 401(c)(1) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section401/c/1&num=0&edition=prelim)).
(3) **Qualified beneficiary**
(A) *In general* — The term “qualified beneficiary” means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for that employee, is a beneficiary under the plan—
(i) as the spouse of the covered employee, or
(ii) as the dependent child of the employee.
Such term shall also include a child who is born to or placed for adoption with the covered employee during the period of continuation coverage under this subchapter.
(B) *Special rule for terminations and reduced employment* — In the case of a qualifying event described in [section 300bb–3(2) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb–3/2&num=0&edition=prelim), the term “qualified beneficiary” includes the covered employee.
(4) **Plan administrator** — The term “plan administrator” has the meaning given the term “administrator” by [section 1002(16)(A) of title 29](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1002/16/A&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of this title—
(1) a qualified long-term care insurance contract shall be treated as an accident and health insurance contract,
(2) amounts (other than policyholder dividends, as defined in section 808, or premium refunds) received under a qualified long-term care insurance contract shall be treated as amounts received for personal injuries and sickness and shall be treated as reimbursement for expenses actually incurred for medical care (as defined in section 213(d)),
(3) any plan of an employer providing coverage under a qualified long-term care insurance contract shall be treated as an accident and health plan with respect to such coverage,
(4) except as provided in subsection (e)(3), amounts paid for a qualified long-term care insurance contract providing the benefits described in subsection (b)(2)(A) shall be treated as payments made for insurance for purposes of section 213(d)(1)(D), and
(5) a qualified long-term care insurance contract shall be treated as a guaranteed renewable contract subject to the rules of section 816(e).
**(b) Qualified long-term care insurance contract** For purposes of this title—
(1) **In general** — The term “qualified long-term care insurance contract” means any insurance contract if—
(A) the only insurance protection provided under such contract is coverage of qualified long-term care services,
(B) such contract does not pay or reimburse expenses incurred for services or items to the extent that such expenses are reimbursable under title XVIII of the Social Security Act or would be so reimbursable but for the application of a deductible or coinsurance amount,
(C) such contract is guaranteed renewable,
(D) such contract does not provide for a cash surrender value or other money that can
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7702B
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on the failure of a group health plan to meet the requirements of subsection (f) with respect to any qualified beneficiary.
**(b) Amount of tax**
(1) **In general** — The amount of the tax imposed by subsection (a) on any failure with respect to a qualified beneficiary shall be $100 for each day in the noncompliance period with respect to such failure.
(2) **Noncompliance period** — For purposes of this section, the term “noncompliance period” means, with respect to any failure, the period—
(A) beginning on the date such failure first occurs, and
(B) ending on the earlier of—
(i) the date such failure is corrected, or
(ii) the date which is 6 months after the last day in the period applicable to the qualified beneficiary under subsection (f)(2)(B) (determined without regard to clause (iii) thereof).
If a person is liable for tax under subsection (e)(1)(B) by reason of subsection (e)(2)(B) with respect to any failure, the noncompliance period for such person with respect to such failure shall not begin before the 45th day after the written request described in subsection (e)(2)(B) is provided to such person.
(3) **Minimum tax for noncompliance period where failure discovered after notice of examination** — Notwithstanding paragraphs (1) and (2) of subsection (c)—
(A) *In general* — In the case of 1 or more failures with respect to a qualified beneficiary—
(i) which are not corrected before the date a notice of examination of income tax liability is sent to the employer, and
(ii) which occurred or continued during the period under examination,
the amount of tax imposed by subsection (a) by reason of such failures with respect to such beneficiary shall not be less than the lesser of $
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4980B
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—
(1) a reasonable allowance for salaries or other compensation for personal services actually rendered;
(2) traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and
(3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
For purposes of the preceding sentence, the place of residence of a Member of Congress (including any Delegate and Resident Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by such Members within each taxable year for living expenses shall not be deductible for income tax purposes. For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year. The preceding sentence shall not apply to any Federal employee during any period for which such employee is certified by the Attorney General (or the designee thereof) as traveling on behalf of the United States in temporary duty status to investigate or prosecute, or provide support services for the investigation or prosecution of, a Federal crime.
**(b) Charitable contributions and gifts excepted** No deduction shall be allowed under subsection (a) for any contribution or gift which would be al
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 162
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