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Treasury Regulations · 26 CFR Part 57

Part 57. 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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 57.1 Overview.
  2. § 57.2 Explanation of terms.
  3. § 57.3 Reporting requirements and associated penalties.
  4. § 57.4 Fee calculation.
  5. § 57.5 Notice of preliminary fee calculation.
  6. § 57.6 Error correction process.
  7. § 57.7 Notification and fee payment.
  8. § 57.8 Tax treatment of fee.
  9. § 57.9 Refund claims.
  10. § 57.10 Applicability date.
  11. § 57.6302-1 Method of paying the health insurance providers fee.