Internal Revenue Code · 26 U.S.C.
§ 4980G. Failure of employer to make comparable health savings account contributions
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. § 4980G
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 8, 2003 by Pub. L. 108–173
- Last amended
- December 20, 2006 by Pub. L. 109–432
- Amendments
- 1 dated changes in the source credit
- Length
- 4 subsections · 178 words · about 1 min to read
- Cross-references
- cites 2; cited by 1 Code section and 0 other regulations
- Regulations
- 8 issued under this section
Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.
The Secretary shall issue regulations to carry out the purposes of this section, including regulations providing special rules for employers who make contributions to Archer MSAs and health savings accounts during the calendar year.
For purposes of applying section 4980E to a contribution to a health savings account of an employee who is not a highly compensated employee (as defined in section 414(q)), highly compensated employees shall not be treated as comparable participating employees.
(Added Pub. L. 108–173, title XII, § 1201(d)(4)(A), Dec. 8, 2003, 117 Stat. 2478; amended Pub. L. 109–432, div. A, title III, § 306(a), Dec. 20, 2006, 120 Stat. 2951.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4980G
- § 54.4980G-0 Table of contents.
- § 54.4980G-1 Failure of employer to make comparable health savings account contributions.
- § 54.4980G-2 Employer contribution defined.
- § 54.4980G-3 Failure of employer to make comparable health savings account contributions.
- § 54.4980G-4 Calculating comparable contributions.
- § 54.4980G-5 HSA comparability rules and cafeteria plans and waiver of excise tax.
- § 54.4980G-6 Special rule for contributions made to the HSAs of nonhighly compensated employees.
- § 54.4980G-7 Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 4980E Failure of employer to make comparable Archer MSA contributions
- § 414(q) Definitions and special rules
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 109–432Parts changed in 2006: (d)
- Added by Pub. L. 108–173
Where it sits in the Code
Nearby sections
- § 4980C Requirements for issuers of qualified long-term care insurance contracts
- § 4980D Failure to meet certain group health plan requirements
- § 4980E Failure of employer to make comparable Archer MSA contributions
- § 4980F Failure of applicable plans reducing benefit accruals to satisfy notice requirements
- § 4980G Failure of employer to make comparable health savings account contributions
- § 4980H Shared responsibility for employers regarding health coverage
- § 4980I Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2006—Subsec. (d). Pub. L. 109–432 added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Pub. L. 109–432, div. A, title III, § 306(b), Dec. 20, 2006, 120 Stat. 2951, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006.”
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Pub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section 62 of this title.