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Internal Revenue Code · 26 U.S.C.

Chapter 34. TAXES ON CERTAIN INSURANCE POLICIES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Policies Issued By Foreign Insurers §§ 4371–4374

    1. § 4371 Imposition of tax
    2. § 4372 Definitions
    3. § 4373 Exemptions
    4. § 4374 Liability for tax

  2. Subchapter B Insured and Self-Insured Health Plans §§ 4375–4377

    1. § 4375 Health insurance
    2. § 4376 Self-insured health plans
    3. § 4377 Definitions and special rules