Internal Revenue Code · 26 U.S.C.
§ 9832. Definitions
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. § 9832
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- August 21, 1996 by Pub. L. 104–191
- Last amended
- May 21, 2008 by Pub. L. 110–233
- Amendments
- 2 dated changes in the source credit
- Length
- 4 subsections · 1,145 words · about 5 min to read
- Defines
- 15 terms
- Cross-references
- cites 5; cited by 9 Code sections and 6 other regulations
For purposes of this chapter, the term “group health plan” has the meaning given to such term by section 5000(b)(1).
Except as provided in subparagraph (B), the term “health insurance coverage” means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer.
The term “health insurance issuer” means an insurance company, insurance service, or insurance organization (including a health maintenance organization, as defined in paragraph (3)) which is licensed to engage in the business of insurance in a State and which is subject to State law which regulates insurance (within the meaning of section 514(b)(2) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section). Such term does not include a group health plan.
Medicare supplemental health insurance (as defined under section 1882(g)(1) of the Social Security Act), coverage supplemental to the coverage provided under chapter 55 of title 10, United States Code, and similar supplemental coverage provided to coverage under a group health plan.
The term “governmental plan” has the meaning given such term by section 414(d).
The term “network plan” means health insurance coverage of a health insurance issuer under which the financing and delivery of medical care are provided, in whole or in part, through a defined set of providers under contract with the issuer.
The term “placement”, or being “placed”, for adoption, in connection with any placement for adoption of a child with any person, means the assumption and retention by such person of a legal obligation for total or partial support of such child in anticipation of adoption of such child. The child’s placement with such person terminates upon the termination of such legal obligation.
Such term includes, with respect to any individual, any request for, or receipt of, genetic services, or participation in clinical research which includes genetic services, by such individual or any family member of such individual.
The term “genetic information” shall not include information about the sex or age of any individual.
The term “genetic test” means an analysis of human DNA, RNA, chromosomes, proteins, or metabolites, that detects genotypes, mutations, or chromosomal changes.
(Added Pub. L. 104–191, title IV, § 401(a), Aug. 21, 1996, 110 Stat. 2080, § 9805; renumbered § 9832, Pub. L. 105–34, title XV, § 1531(a)(2), Aug. 5, 1997, 111 Stat. 1081; amended Pub. L. 110–233, title I, § 103(d), May 21, 2008, 122 Stat. 898.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
- COBRA continuation provision § 9832(d)(1)
- excepted benefits § 9832(c)
- family member § 9832(d)(6)
- genetic information § 9832(d)(7)(A)
- genetic information § 9832(d)(7)(C)
- genetic services § 9832(d)(9)
- genetic test § 9832(d)(8)(A)
- governmental plan § 9832(d)(2)
- group health plan § 9832(a)
- health insurance coverage § 9832(b)(1)(A)
- health insurance issuer § 9832(b)(2)
- health maintenance organization § 9832(b)(3)
- medical care § 9832(d)(3)
- network plan § 9832(d)(4)
- underwriting purposes § 9832(d)(10)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
- § 5000(b)(1) Certain group health plans
- § 4980B Failure to satisfy continuation coverage requirements of group health plans
- § 414(d) Definitions and special rules
- § 213(d) Medical, dental, etc., expenses
- § 9801(f)(2) Increased portability through limitation on preexisting condition exclusions
Cited by 9 Code sections
- § 35(e)(1)(A) Health insurance costs of eligible individuals
- § 45R(g)(2)(B) Employee health insurance expenses of small employers
- § 162(m)(6)(C)(i)(I) Trade or business expenses
- § 4375(c)(2) Health insurance
- § 4980D(c)(3)(B)(i)(I) Failure to meet certain group health plan requirements
- § 6051(g)(2)(A) Receipts for employees
- § 9801(c)(1)(J) Increased portability through limitation on preexisting condition exclusions
- § 9802(d)(1) Prohibiting discrimination against individual participants and beneficiaries based on health status
- § 9831(b) General exceptions
Cited in 6 regulations not issued under it
- § 1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
- § 46.4375-1 Fee on issuers of specified health insurance policies.
- § 46.4376-1 Fee on sponsors of self-insured health plans.
- § 54.4980G-0 Table of contents.
- § 54.4980G-3 Failure of employer to make comparable health savings account contributions.
- § 57.2 Explanation of terms.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 110–233Parts changed in 2008: (d)(6)
- Amended by Pub. L. 105–34
- Added by Pub. L. 104–191
Where it sits in the Code
- Subtitle K Group Health Plan Requirements
- Chapter 100 GROUP HEALTH PLAN REQUIREMENTS
- Subchapter C General Provisions
Nearby sections
- § 9831 General exceptions
- § 9832 Definitions
- § 9833 Regulations
- § 9834 Enforcement
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The Employee Retirement Income Security Act of 1974, referred to in subsecs. (b)(2) and (d)(1)(B), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 832. Section 514(b)(2) of the Act is classified to section 1144(b)(2) of Title 29, Labor. Section 609 of the Act is classified to section 1169 of Title 29. Part 6 of subtitle B of title I of the Act is classified generally to part 6 (§ 1161 et seq.) of subtitle B of subchapter I of chapter 18 of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.
The date of the enactment of this section, referred to in subsec. (b)(2), is the date of enactment of Pub. L. 104–191, which was approved Aug. 21, 1996.
Section 1882(g)(1) of the Social Security Act, referred to in subsec. (c)(4), is classified to section 1395ss(g)(1) of Title 42, The Public Health and Welfare.
The Public Health Service Act, referred to in subsec. (d)(1)(C), is act July 1, 1944, ch. 373, 58 Stat. 682. Title XXII of the Act is classified generally to subchapter XX (§ 300bb–1 et seq.) of chapter 6A of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables.
Amendments
2008—Subsec. (d)(6) to (10). Pub. L. 110–233 added pars. (6) to (10).
1997—Pub. L. 105–34 renumbered section 9805 of this title as this section.
Statutory Notes and Related Subsidiaries
Effective Date of 2008 Amendment
Amendment by Pub. L. 110–233 applicable with respect to group health plans for plan years beginning after the date that is one year after May 21, 2008, see section 103(f)(2) of Pub. L. 110–233, set out as a note under section 9802 of this title.
Effective Date
Section applicable to plan years beginning after June 30, 1997, see section 401(c) of Pub. L. 104–191, set out as a note under section 9801 of this title.