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Treasury Regulations · 26 CFR Part 46

Part 46. Excise tax on certain insurance policies, self-insured health plans, and obligations not in registered form

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. Subpart A Introduction § 46.0-1

    1. § 46.0-1 Introduction.

  2. Subpart B Tax on Policies Issued by Foreign Insurers §§ 46.4371-1 to 46.4374-1

    1. § 46.4371-1 Applicability of subpart.
    2. § 46.4371-2 Imposition of tax on policies issued by foreign insurers; scope of tax.
    3. § 46.4371-3 Rate and computation of tax.
    4. § 46.4371-4 Records required with respect to foreign insurance policies.
    5. § 46.4374-1 Liability for tax.

  3. Subpart C Fees on Insured and Self-insured Health Plans §§ 46.4375-1 to 46.4377-1

    1. § 46.4375-1 Fee on issuers of specified health insurance policies.
    2. § 46.4376-1 Fee on sponsors of self-insured health plans.
    3. § 46.4377-1 Definitions and special rules.

  4. Subpart D Excise Tax on Obligations Not in Registered Form § 46.4701-1

    1. § 46.4701-1 Tax on issuer of registration-required obligation not in registered form.