Treasury Regulations · 26 CFR
§ 57.6302-1. Method of paying the health insurance providers fee.
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. § 6302
Cite as 26 CFR § 57.6302-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6302
- Length
- 99 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 3 regulations; cited by 1
¶(a) Fee to be paid by electronic funds transfer. Under the authority of section 6302(a), the fee imposed on covered entities engaged in the business of providing health insurance for United States health risks under section 9010 and § 57.4 must be paid by electronic funds transfer as defined in § 31.6302-1(h)(4)(i) of this chapter, as if the fee were a depository tax. For the time for paying the fee, see § 57.7.
¶(b) Effective/Applicability date. This section applies with respect to any fee that is due on or after September 30, 2014.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
- § 57.4 Fee calculation.
- § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- § 57.7 Notification and fee payment.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 57 Health insurance providers fee
Nearby sections
- § 57.7 Notification and fee payment.
- § 57.8 Tax treatment of fee.
- § 57.9 Refund claims.
- § 57.10 Applicability date.
- § 57.6302-1 Method of paying the health insurance providers fee.