Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4980G
Failure of employer to make comparable health savings account contributions
# (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.
# (c)
Regulations 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.
# (d)
Exception For purposes of applying section 4980E to a contribution to a health savings account of an employee who is not a highly compensated employee (as defined in section 414(q)), highly compensated employees shall not be treated as comparable participating employees.
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Nearby sections (25 sections)
- 4978 · Tax on certain dispositions by employee stock ownership plans…
- 4978A · [§4978A. Repealed. Pub. L. 101–239, title VII,…
- 4978B · [§4978B. Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A),…
- 4979 · Tax on certain excess contributions
- 4979A · Tax on certain prohibited allocations of qualified securities
- 4980 · Tax on reversion of qualified plan assets to employer
- 4980A · [§4980A. Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5,…
- 4980B · Failure to satisfy continuation coverage requirements of group…
- 4980C · Requirements for issuers of qualified long-term care insurance…
- 4980D · Failure to meet certain group health plan requirements
- 4980E · Failure of employer to make comparable Archer MSA contributions
- 4980F · Failure of applicable plans reducing benefit accruals to…
- 4980G · Failure of employer to make comparable health savings account…
- 4980H · Shared responsibility for employers regarding health coverage
- 4980I · [§4980I. Repealed. Pub. L. 116–94, div. N, title I, §503(a),…
- 4981 · Excise tax on undistributed income of real estate investment…
- 4982 · Excise tax on undistributed income of regulated investment…
- 4985 · Stock compensation of insiders in expatriated corporations
- 4999 · Golden parachute payments
- 5000 · Certain group health plans
- 5000A · Requirement to maintain minimum essential coverage
- 5000B · Imposition of tax on indoor tanning services
- 5000C · Imposition of tax on certain foreign procurement
- 5000D · Designated drugs during noncompliance periods
- 5001 · Imposition, rate, and attachment of tax