26 U.S.C. § 9834
For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.
(Added Pub. L. 110–233, title I, § 103(e)(1), , 122 Stat. 899.)
Section applicable with respect to group health plans for plan years beginning after the date that is one year after , see section 103(f)(2) of Pub. L. 110–233, set out as an Effective Date of 2008 Amendment note under section 9802 of this title.