26 USC 4377 - Definitions and special rules

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

§ 4377.

Definitions and special rules

(a)

Definitions

For purposes of this subchapter—

(1)

Accident and health coverage

(2)

Insurance policy

(3)

United States

(b)

Treatment of governmental entities

(1)

In general

For purposes of this subchapter—

(A)

the term “person” includes any governmental entity, and

(B)

notwithstanding any other law or rule of law, governmental entities shall not be exempt from the fees imposed by this subchapter except as provided in paragraph (2).

(2)

Treatment of exempt governmental programs

(3)

Exempt governmental program defined

For purposes of this subchapter, the term “exempt governmental program” means—

(A)

any insurance program established under title XVIII of the Social Security Act,

(B)

the medical assistance program established by title XIX or XXI of the Social Security Act,

(C)

any program established by Federal law for providing medical care (other than through insurance policies) to individuals (or the spouses and dependents thereof) by reason of such individuals being members of the Armed Forces of the United States or veterans, and

(D)

any program established by Federal law for providing medical care (other than through insurance policies) to members of Indian tribes (as defined in section 4(d) of the Indian Health Care Improvement Act).

(c)

Treatment as tax

(d)

No cover over to possessions

(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 746.)

cite as: 26 USC 4377