Internal Revenue Code · 26 U.S.C.
§ 4375. Health insurance
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4375
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- March 23, 2010 by Pub. L. 111–148
- Last amended
- December 20, 2019 by Pub. L. 116–94
- Amendments
- 1 dated changes in the source credit
- Length
- 5 subsections · 412 words · about 2 min to read
- Defines
- 2 terms
- Cross-references
- cites 1; cited by 1 Code section and 5 other regulations
- Regulations
- 1 issued under this section
There is hereby imposed on each specified health insurance policy for each policy year ending after September 30, 2012, a fee equal to the product of $2 ($1 in the case of policy years ending during fiscal year 2013) multiplied by the average number of lives covered under the policy.
Except as otherwise provided in this section, the term “specified health insurance policy” means any accident or health insurance policy (including a policy under a group health plan) issued with respect to individuals residing in the United States.
The term “specified health insurance policy” does not include any insurance if substantially all of its coverage is of excepted benefits described in section 9832(c).
In the case of any arrangement described in subparagraph (B), such arrangement shall be treated as a specified health insurance policy, and the person referred to in such subparagraph shall be treated as the issuer.
An arrangement is described in this subparagraph if under such arrangement fixed payments or premiums are received as consideration for any person’s agreement to provide or arrange for the provision of accident or health coverage to residents of the United States, regardless of how such coverage is provided or arranged to be provided.
(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 743; amended Pub. L. 116–94, div. N, title I, § 104(b), Dec. 20, 2019, 133 Stat. 3098.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 4375
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 5 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 116–94Parts changed in 2019: (e)
- Added by Pub. L. 111–148
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 34 TAXES ON CERTAIN INSURANCE POLICIES
- Subchapter B Insured and Self-Insured Health Plans
Nearby sections
- § 4375 Health insurance
- § 4376 Self-insured health plans
- § 4377 Definitions and special rules
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2019—Subsec. (e). Pub. L. 116–94 substituted “2029” for “2019”.