Internal Revenue Code · 26 U.S.C.
§ 4377. Definitions and special rules
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. § 4377
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
- Length
- 4 subsections · 341 words · about 1 min to read
- Defines
- 5 terms
- Cross-references
- cites 2; cited by 0 Code sections and 0 other regulations
- Regulations
- 1 issued under this section
The term “accident and health coverage” means any coverage which, if provided by an insurance policy, would cause such policy to be a specified health insurance policy (as defined in section 4375(c)).
The term “insurance policy” means any policy or other instrument whereby a contract of insurance is issued, renewed, or extended.
In the case of an exempt governmental program, no fee shall be imposed under section 4375 or section 4376 on any covered life under such program.
For purposes of subtitle F, the fees imposed by this subchapter shall be treated as if they were taxes.
Notwithstanding any other provision of law, no amount collected under this subchapter shall be covered over to any possession of the United States.
(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 746.)
Terms defined here
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Regulations under this section
Treasury regulations (26 CFR) issued under § 4377
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Amendment history
From the source credit and the official notes, newest first.
- 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
References in Text
The Social Security Act, referred to in subsec. (b)(3)(A), (B), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles XVIII, XIX, and XXI of the Act are classified generally to subchapters XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
Section 4(d) of the Indian Health Care Improvement Act, referred to in subsec. (b)(3)(D), is classified to section 1603(d) of Title 25, Indians.