26 USC 4375 - Health insurance

U.S Code last checked for updates: Jan 30, 2025

§ 4375.

Health insurance

(a)

Imposition of fee

(b)

Liability for fee

(c)

Specified health insurance policy

For purposes of this section:

(1)

In general

(2)

Exemption for certain policies

(3)

Treatment of prepaid health coverage arrangements

(A)

In general

(B)

Description of arrangements

(d)

Adjustments for increases in health care spending

In the case of any policy year ending in any fiscal year beginning after September 30, 2014, the dollar amount in effect under subsection (a) for such policy year shall be equal to the sum of such dollar amount for policy years ending in the previous fiscal year (determined after the application of this subsection), plus an amount equal to the product of—

(1)

such dollar amount for policy years ending in the previous fiscal year, multiplied by

(2)

the percentage increase in the projected per capita amount of National Health Expenditures, as most recently published by the Secretary before the beginning of the fiscal year.

(e)

Termination

(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 743; amended Pub. L. 116–94, div. N, title I, § 104(b), Dec. 20, 2019, 133 Stat. 3098.)

cite as: 26 USC 4375