26 U.S.C. § 4980G
§ 4980G. Failure of employer to make comparable health savings account contributions
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 2003 by the Public Law 108-173. Last changed December 20, 2006 by the Public Law 109-432.
Every change, newest first (2)
- December 20, 2006Public Law 109-432
- December 8, 2003Public Law 108-173 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.
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.