---
kind: "section"
citation: "26 U.S.C. § 4980G"
title: "26"
title_heading: "Internal Revenue Code"
number: "4980G"
heading: "Failure of employer to make comparable health savings account contributions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4980G"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 43 — Qualified Pension, Etc., Plans"
---

# §4980G. Failure of employer to make comparable health savings account contributions

- (a) **General rule—** In the case of an employer who makes a contribution to the health savings account of any [employee](/usc/26/101.md?p=i-3) during a calendar year, there is hereby imposed a tax on the failure of such employer to meet the requirements of [subsection (b)](#b) for such calendar year.
- (b) **Rules and requirements—** Rules and requirements similar to the rules and requirements of [section 4980E](/usc/26/4980E.md) shall apply for purposes of this section.
- (c) **Regulations—** 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.
- (d) **Exception—** For purposes of applying [section 4980E](/usc/26/4980E.md) to a contribution to a health savings account of an [employee](/usc/26/101.md?p=i-3) who is not a highly compensated [employee](/usc/26/101.md?p=i-3) (as defined in [section 414(q)](/usc/26/414.md?p=q)), highly compensated [employees](/usc/26/101.md?p=i-3) shall not be treated as comparable participating [employees](/usc/26/101.md?p=i-3).

## Source credit

(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.)

## Notes

### 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.