-CITE-
    26 USC CHAPTER 47 - CERTAIN GROUP HEALTH PLANS              01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 47 - CERTAIN GROUP HEALTH PLANS

-HEAD-
                  CHAPTER 47 - CERTAIN GROUP HEALTH PLANS              

-MISC1-
    Sec.                                                     
    5000.       Certain group health plans.                           

                                AMENDMENTS                            
      1989 - Pub. L. 101-239, title VI, Sec. 6202(b)(4)(A), Dec. 19,
    1989, 103 Stat. 2233, struck out "LARGE" after "CERTAIN" in chapter
    heading and "large" after "Certain" in item 5000.

-End-



-CITE-
    26 USC Sec. 5000                                            01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle D - Miscellaneous Excise Taxes
    CHAPTER 47 - CERTAIN GROUP HEALTH PLANS

-HEAD-
    Sec. 5000. Certain group health plans

-STATUTE-
    (a) Imposition of tax
      There is hereby imposed on any employer (including a
    self-employed person) or employee organization that contributes to
    a nonconforming group health plan a tax equal to 25 percent of the
    employer's or employee organization's expenses incurred during the
    calendar year for each group health plan to which the employer or
    employee organization contributes.
    (b) Group health plan and large group health plan
      For purposes of this section - 
      (1) Group health plan
        The term "group health plan" means a plan (including a
      self-insured plan) of, or contributed to by, an employer
      (including a self-employed person) or employee organization to
      provide health care (directly or otherwise) to the employees,
      former employees, the employer, others associated or formerly
      associated with the employer in a business relationship, or their
      families.
      (2) Large group health plan
        The term "large group health plan" means a plan of, or
      contributed to by, an employer or employee organization
      (including a self-insured plan) to provide health care (directly
      or otherwise) to the employees, former employees, the employer,
      others associated or formerly associated with the employer in a
      business relationship, or their families, that covers employees
      of at least one employer that normally employed at least 100
      employees on a typical business day during the previous calendar
      year. For purposes of the preceding sentence - 
          (A) all employers treated as a single employer under
        subsection (a) or (b) of section 52 shall be treated as a
        single employer,
          (B) all employees of the members of an affiliated service
        group (as defined in section 414(m)) shall be treated as
        employed by a single employer, and
          (C) leased employees (as defined in section 414(n)(2)) shall
        be treated as employees of the person for whom they perform
        services to the extent they are so treated under section
        414(n).
    (c) Nonconforming group health plan
      For purposes of this section, the term "nonconforming group
    health plan" means a group health plan or large group health plan
    that at any time during a calendar year does not comply with the
    requirements of subparagraphs (A) and (C) or subparagraph (B),
    respectively, of paragraph (1), or with the requirements of
    paragraph (2), of section 1862(b) of the Social Security Act.
    (d) Government entities
      For purposes of this section, the term "employer" does not
    include a Federal or other governmental entity.

-SOURCE-
    (Added Pub. L. 99-509, title IX, Sec. 9319(d)(1), Oct. 21, 1986,
    100 Stat. 2012; amended Pub. L. 101-239, title VI, Sec. 6202(b)(2),
    Dec. 19, 1989, 103 Stat. 2233; Pub. L. 103-66, title XIII, Sec.
    13561(d)(2), (e)(2)(A), Aug. 10, 1993, 107 Stat. 594, 595.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 1862(b) of the Social Security Act, referred to in
    subsec. (c), is classified to section 1395y(b) of Title 42, The
    Public Health and Welfare.


-MISC1-
                                AMENDMENTS                            
      1993 - Subsec. (a). Pub. L. 103-66, Sec. 13561(e)(2)(A)(i), which
    directed insertion of "(including a self-employed person)" after
    "employer", was executed by making the insertion after "employer"
    the first time it appeared, to reflect the probable intent of
    Congress.
      Subsec. (b)(1). Pub. L. 103-66, Sec. 13561(e)(2)(A)(ii), amended
    heading and text of par. (1) generally. Prior to amendment, text
    read as follows: "The term 'group health plan' means any plan of,
    or contributed to by, an employer (including a self-insured plan)
    to provide health care (directly or otherwise) to the employer's
    employees, former employees, or the families of such employees or
    former employees."
      Subsec. (b)(2). Pub. L. 103-66, Sec. 13561(d)(2), inserted at end
    "For purposes of the preceding sentence - " and added subpars. (A)
    to (C).
      Subsec. (c). Pub. L. 103-66, Sec. 13561(e)(2)(A)(iii),
    substituted "of paragraph (1), or with the requirements of
    paragraph (2), of section 1862(b)" for "of section 1862(b)(1)".
      1989 - Pub. L. 101-239, Sec. 6202(b)(2)(A), struck out "large"
    after "Certain" in section catchline.
      Subsec. (a). Pub. L. 101-239, Sec. 6202(b)(2)(B), substituted
    "group health plan" for "large group health plan" in two places.
      Subsec. (b). Pub. L. 101-239, Sec. 6202(b)(2)(C), substituted
    "Group health plan and large" for "Large" in heading and amended
    text generally. Prior to amendment, text read as follows: "For
    purposes of this section, the term 'large group health plan' means
    a plan of, or contributed to by, an employer or employee
    organization (including a self-insured plan) to provide health care
    (directly or otherwise) to the employees, former employees, the
    employer, others associated or formerly associated with the
    employer in a business relationship, or their families, that covers
    employees of at least one employer that normally employed at least
    100 employees on a typical business day during the previous
    calendar year."
      Subsec. (c). Pub. L. 101-239, Sec. 6202(b)(2)(C), substituted
    "group" for "large group" in heading and amended text generally.
    Prior to amendment, text read as follows: "For purposes of this
    section, the term 'nonconforming large group health plan' means a
    large group health plan that at any time during a calendar year
    does not comply with the requirements of section 1862(b)(4)(A)(i)
    of the Social Security Act."

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Section 13561(d)(3) of Pub. L. 103-66 provided that: "The
    amendments made by this subsection [amending this section and
    section 1395y of Title 42, The Public Health and Welfare] shall
    take effect 90 days after the date of the enactment of this Act
    [Aug. 10, 1993]."

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Amendment by Pub. L. 101-239 applicable to items and services
    furnished after Dec. 19, 1989, see section 6202(b)(5) of Pub. L.
    101-239, set out as a note under section 162 of this title.

                              EFFECTIVE DATE                          
      Section applicable to items and services furnished on or after
    Jan. 1, 1987, see section 9319(f) of Pub. L. 99-509, set out as an
    Effective Date of 1986 Amendment note under section 1395y of Title
    42, The Public Health and Welfare.

-SECREF-
                   SECTION REFERRED TO IN OTHER SECTIONS               
      This section is referred to in sections 4980B, 6103, 9832 of this
    title; title 29 section 2614; title 42 sections 300bb-8, 1395y,
    1396e.

-End-


-CITE-
    26 USC Subtitle E - Alcohol, Tobacco, and Certain Other
           Excise Taxes                                    01/19/04

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

-HEAD-
    Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes

-MISC1-
    Chapter                                                     Sec.(!1)
    51.     Distilled spirits, wines, and beer                      5001 
    52.     Tobacco products and cigarette papers and tubes         5701
    53.     Machine guns and certain other firearms (!2)            5801 
    54.     Greenmail                                               5881
    55.     Structured settlement factoring transactions            5891

                                AMENDMENTS                            
      2002 - Pub. L. 107-134, title I, Sec. 115(b), Jan. 23, 2002, 115
    Stat. 2438, added item relating to chapter 55.
      1997 - Pub. L. 105-33, title IX, Sec. 9302(g)(3)(D), Aug. 5,
    1997, 111 Stat. 673, added item relating to chapter 52 and struck
    out former item relating to chapter 52 "Cigars, cigarettes,
    smokeless tobacco, pipe tobacco, and cigarette papers and tubes".
      1988 - Pub. L. 100-647, title V, Sec. 5061(c)(4), Nov. 10, 1988,
    102 Stat. 3680, substituted "Cigars, cigarettes, smokeless tobacco,
    pipe tobacco, and cigarette papers and tubes" for "Tobacco, cigars,
    cigarettes, smokeless tobacco, and cigarette papers and tubes" in
    item relating to chapter 52.
      Pub. L. 100-647, title I, Sec. 1018(u)(16), Nov. 10, 1988, 102
    Stat. 3590, inserted "smokeless tobacco," after "cigarettes," in
    item relating to chapter 52.
      1987 - Pub. L. 100-203, title X, Sec. 10228(c), Dec. 22, 1987,
    101 Stat. 1330-418, added item relating to chapter 54.

-SECREF-
                  SUBTITLE REFERRED TO IN OTHER SECTIONS              
      This subtitle is referred to in sections 6091, 6103, 6422, 6652,
    6806, 7103, 7272, 7608, 7613, 7851 of this title.

-FOOTNOTE-
    (!1) Section numbers editorially supplied.

    (!2) Chapter heading amended by Pub. L. 90-618 without
         corresponding amendment of analysis.


-End-