Treasury Regulations · 26 CFR
§ 31.3401(a)(19)-1. Reimbursements under a self-insured medical reimbursement plan.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3401(a)(19)
Cite as 26 CFR § 31.3401(a)(19)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 15, 1981 by T.D. 7754
- Last amended
- July 6, 1983 by T.D. 7898
- Issued under
- 26 U.S.C. § 3401(a)(19)
- Length
- 116 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
Amounts reimbursed to or on behalf of an employee after December 31, 1979, as a medical care reimbursement under a self-insured medical reimbursement plan (within the meaning of section 105(h)(6)) do not constitute wages and hence are not subject to withholding even though such reimbursement is includible in the gross income of an employee. For rules with respect to self-insured medical reimbursement plans, see section 105(h) and § 1.105-11 of this Chapter (Income Tax Regulations).
(Secs. 105(h) and 7805 Internal Revenue Code of 1954; 94 Stat. 2855, 68A Stat. 917 (26 U.S.C. 105(h) and 7805))
[T.D. 7754, 46 FR 3509, Jan. 15, 1981. Redesignated by T.D. 7898, 48 FR 31019, July 6, 1983]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7898 (48 FR 31019)
- Issued by T.D. 7754 (46 FR 3509)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart E Collection of Income Tax at Source
Nearby sections
- § 31.3401(a)(15)-1 Moving expenses.
- § 31.3401(a)(16)-1 Tips.
- § 31.3401(a)(17)-1 Remuneration for services performed on a boat engaged in catching fish.
- § 31.3401(a)(18)-1 Payments or benefits under a qualified educational assistance program.
- § 31.3401(a)(19)-1 Reimbursements under a self-insured medical reimbursement plan.
- § 31.3401(b)-1 Payroll period.
- § 31.3401(c)-1 Employee.
- § 31.3401(d)-1 Employer.
- § 31.3401(f)-1 Tips.