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42 U.S.C. § 300bb–6 — Notice requirements
Federal law — U.S. Code and appendices · legal_authorities
In accordance with regulations prescribed by the Secretary—
(1) the group health plan shall provide, at the time of commencement of coverage under the plan, written notice to each covered employee and spouse of the employee (if any) of the rights provided under this subsection,11 So in original. Probably should be “subchapter”.
(2) the employer of an employee under a plan must notify the plan administrator of a qualifying event described in paragraph (1), (2), or (4) of [section 300bb–3 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb-3&num=0&edition=prelim) within 30 days of the date of the qualifying event,
(3) each covered employee or qualified beneficiary is responsible for notifying the plan administrator of the occurrence of any qualifying event described in paragraph (3) or (5) of [section 300bb–3 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb-3&num=0&edition=prelim) within 60 days after the date of the qualifying event and each qualified beneficiary who is determined, under title II or XVI of the Social Security Act [[42 U.S.C. 401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section401&num=0&edition=prelim) et seq., 1381 et seq.], to have been disabled at any time during the first 60 days of continuation coverage under this subchapter is responsible for notifying the plan administrator of such determination within 60 days after the date of the determination and for notifying the plan administrator within 30 days after the date of any final determination under such title or titles that the qualified beneficiary is no longer disabled, and
(4) the plan administrator shall notify—
(A) in the case of a qualifying event described in paragr
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Stable record: federal_law:legal_authorities:record_usc_583dd6708776d8166f7d2600
Source file: Laws/federal/codes/united-states-code/title-42/section-300bb6-notice-requirements--1bfcec47a8.md
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Passage SHA-256: 01eb32756345c5ca7716cd8f62025cec8ccee9d8c9bdc1d61321db894c745dbc
Source location: Title 42, Chapter 6A, § 300bb–6; chapter-6a-public-health-service.md
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In accordance with regulations prescribed by the Secretary—
(1) the group health plan shall provide, at the time of commencement of coverage under the plan, written notice to each covered employee and spouse of the employee (if any) of the rights provided under this subsection,11 So in original. Probably should be “subchapter”.
(2) the employer of an employee under a plan must notify the plan administrator of a qualifying event described in paragraph (1), (2), or (4) of [section 300bb–3 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb-3&num=0&edition=prelim) within 30 days of the date of the qualifying event,
(3) each covered employee or qualified beneficiary is responsible for notifying the plan administrator of the occurrence of any qualifying event described in paragraph (3) or (5) of [section 300bb–3 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb-3&num=0&edition=prelim) within 60 days after the date of the qualifying event and each qualified beneficiary who is determined, under title II or XVI of the Social Security Act [[42 U.S.C. 401](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section401&num=0&edition=prelim) et seq., 1381 et seq.], to have been disabled at any time during the first 60 days of continuation coverage under this subchapter is responsible for notifying the plan administrator of such determination within 60 days after the date of the determination and for notifying the plan administrator within 30 days after the date of any final determination under such title or titles that the qualified beneficiary is no longer disabled, and
(4) the plan administrator shall notify—
(A) in the case of a qualifying event described in paragraph (1), (2), or (4) of [section 300bb–3 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb-3&num=0&edition=prelim), any qualified beneficiary with respect to such event, and
(B) in the case of a qualifying event described in paragraph (3) or (5) of [section 300bb–3 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300bb-3&num=0&edition=prelim) where the covered employee notifies the plan administrator under paragraph (3), any qualified beneficiary with respect to such event,
of such beneficiary’s rights under this subsection.1
For purposes of paragraph (4), any notification shall be made within 14 days of the date on which the plan administrator is notified under paragraph (2) or (3), whichever is applicable, and any such notification to an individual who is a qualified beneficiary as the spouse of the covered employee shall be treated as notification to all other qualified beneficiaries residing with such spouse at the time such notification is made.
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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
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—
(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and
(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and
(3) the taxes imposed by
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Social Security Act”.
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Federal law — U.S. Code and appendices · legal_authorities
Page 1800
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 401
§ 401. Trust Funds
(a) Federal Old-Age and Survivors Insurance
Trust Fund
There is hereby created on the books of the
Treasury of the United States a trust fund to be
known as the ‘‘Federal Old-Age and Survivors
Insurance Trust Fund’’. The Federal Old-Age
and Survivors Insurance Trust Fund shall con-
sist of the securities held by the Secretary of
the Treasury for the Old-Age Reserve Account
and the amount standing to the credit of the
Old-Age Reserve Account on the books of the
Treasury on January 1, 1940, which securities
and amount the Secretary of the Treasury is au-
thorized and directed to transfer to the Federal
Old-Age and Survivors Insurance Trust Fund,
and, in addition, such gifts and bequests as may
be made as provided in subsection (i)(1), and
such amounts as may be appropriated to, or de-
posited in, the Federal Old-Age and Survivors
Insurance Trust Fund as hereinafter provided.
There is hereby appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund for the
fiscal year ending June 30, 1941, and for each fis-
cal year thereafter, out of any moneys in the
Treasury not otherwise appropriated, amounts
equivalent to 100 per centum of—
(1) the taxes (including interest, penalties,
and additions to the taxes) received under sub-
chapter A of chapter 9 of the Internal Revenue
Code of 1939 (and covered into the Treasury)
which are deposited into the Treasury by col-
lectors of internal revenue before January 1,
1951; and
(2) the taxes certified each month by the
Commissioner of Internal Revenue as taxes re-
ceived under subchapter A of chapter 9 of such
Code which are deposited into the Treasury by
collectors of internal revenue after December
31, 1950, and before Ja
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 401
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