{"identifier":"/us/usc/t26/s5000","title":26,"num":"\u00a7\u202f5000.","heading":"Certain group health plans","text":"\u00a7\u202f5000.\nCertain group health plans\n(a)\nImposition of tax\nThere 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\u2019s or employee organization\u2019s expenses incurred during the calendar year for each group health plan to which the employer or employee organization contributes.\n(b)\nGroup health plan and large group health plan\nFor purposes of this section\u2014\n(1)\nGroup health plan\nThe term \u201cgroup health plan\u201d 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.\n(2)\nLarge group health plan\nThe term \u201clarge group health plan\u201d 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\u2014\n(A) all employers treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer,\n(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\n(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).\n(c)\nNonconforming group health plan\nFor purposes of this section, the term \u201cnonconforming group health plan\u201d 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.\n(d)\nGovernment entities\nFor purposes of this section, the term \u201cemployer\u201d does not include a Federal or other governmental entity.","url":"https://projectusc.org/usc/t26/s5000.html","content":[{"t":"sec","id":"/us/usc/t26/s5000","children":[{"t":"num","text":"\u00a7\u202f5000."},{"t":"heading","text":"Certain group health plans"},{"t":"subsec","id":"/us/usc/t26/s5000/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Imposition of tax"},{"t":"content","children":[{"t":"p","text":"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\u2019s or employee organization\u2019s expenses incurred during the calendar year for each group health plan to which the employer or employee organization contributes.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s5000/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Group health plan and large group health plan"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s5000/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Group health plan"},{"t":"content","children":[{"t":"p","text":"The term \u201cgroup health plan\u201d 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s5000/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Large group health plan"},{"t":"chapeau","text":"The term \u201clarge group health plan\u201d 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\u2014"},{"t":"subpara","id":"/us/usc/t26/s5000/b/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" all employers treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5000/b/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" 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","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s5000/b/2/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" 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).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s5000/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Nonconforming group health plan"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, the term \u201cnonconforming group health plan\u201d 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s5000/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Government entities"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, the term \u201cemployer\u201d does not include a Federal or other governmental entity.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}