U.S Code last checked for updates: Nov 22, 2024
All TitlesTitle 26Subtitle AChapter 1Subchapter BPart III
§ 106.
Contributions by employer to accident and health plans
(a)
General rule
(b)
Contributions to Archer MSAs
(1)
In general
(2)
No constructive receipt
(3)
Special rule for deduction of employer contributions
(4)
Employer MSA contributions required to be shown on return
(5)
MSA contributions not part of COBRA coverage
(6)
Definitions
(7)
Cross reference
(c)
Inclusion of long-term care benefits provided through flexible spending arrangements
(1)
In general
(2)
Flexible spending arrangement
For purposes of this subsection, a flexible spending arrangement is a benefit program which provides employees with coverage under which—
(A)
specified incurred expenses may be reimbursed (subject to reimbursement maximums and other reasonable conditions), and
(B)
the maximum amount of reimbursement which is reasonably available to a participant for such coverage is less than 500 percent of the value of such coverage.
In the case of an insured plan, the maximum amount reasonably available shall be determined on the basis of the underlying coverage.
(d)
Contributions to health savings accounts
(1)
In general
(2)
Special rules
(3)
Cross reference
(e)
FSA and HRA terminations to fund HSAs
(1)
In general
(2)
Qualified HSA distribution
The term “qualified HSA distribution” means a distribution from a health flexible spending arrangement or health reimbursement arrangement to the extent that such distribution—
(A)
does not exceed the lesser of the balance in such arrangement on September 21, 2006, or as of the date of such distribution, and
(B)
is contributed by the employer directly to the health savings account of the employee before January 1, 2012.
Such term shall not include more than 1 distribution with respect to any arrangement.
(3)
Additional tax for failure to maintain high deductible health plan coverage
(A)
In general
If, at any time during the testing period, the employee is not an eligible individual, then the amount of the qualified HSA distribution—
(i)
shall be includible in the gross income of the employee for the taxable year in which occurs the first month in the testing period for which such employee is not an eligible individual, and
(ii)
the tax imposed by this chapter for such taxable year on the employee shall be increased by 10 percent of the amount which is so includible.
(B)
Exception for disability or death
(4)
Definitions and special rules
For purposes of this subsection—
(A)
Testing period
(B)
Eligible individual
(C)
Treatment as rollover contribution
(5)
Tax treatment relating to distributions
For purposes of this title—
(A)
In general
(B)
Comparability excise tax
(i)
In general
(ii)
Failure to offer to all employees
(f)
Reimbursements for menstrual care products
(g)
Qualified small employer health reimbursement arrangement
(Aug. 16, 1954, ch. 736, 68A Stat. 32; Pub. L. 99–272, title X, § 10001(b), Apr. 7, 1986, 100 Stat. 223; Pub. L. 99–514, title XI, §§ 1114(b)(1), 1151(j)(2), Oct. 22, 1986, 100 Stat. 2450, 2508; Pub. L. 100–647, title I, § 1018(t)(7)(A), title III, § 3011(b)(1), Nov. 10, 1988, 102 Stat. 3589, 3624; Pub. L. 101–239, title VII, § 7862(c)(1)(A), Dec. 19, 1989, 103 Stat. 2432; Pub. L. 104–191, title III, §§ 301(c)(1), 321(c)(2), Aug. 21, 1996, 110 Stat. 2048, 2058; Pub. L. 106–554, § 1(a)(7) [title II, § 202(a)(2), (b)(2)(A), (6), (10)], Dec. 21, 2000, 114 Stat. 2763, 2763A–628, 2763A–629; Pub. L. 108–173, title XII, § 1201(d)(1), Dec. 8, 2003, 117 Stat. 2476; Pub. L. 109–432, div. A, title III, § 302(a), Dec. 20, 2006, 120 Stat. 2948; Pub. L. 111–148, title IX, § 9003(c), Mar. 23, 2010, 124 Stat. 854; Pub. L. 113–295, div. A, title II, § 221(a)(17), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 114–255, div. C, title XVIII, § 18001(a)(2), Dec. 13, 2016, 130 Stat. 1341; Pub. L. 116–136, div. A, title III, § 3702(c), Mar. 27, 2020, 134 Stat. 416.)
cite as: 26 USC 106
© 2014 CustomsMobile | Disclaimer | Privacy | About