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U.S.C.
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§4980H. Shared responsibility for employers regarding health coverage — Inbound Citations

26 U.S.C. § 4980H

Cited by 14 provisions in release 119-102.

Citations to 26 U.S.C. § 4980H as a whole

  • 26 U.S.C. § 3134(c)(3)(A)(i)
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    (i) in the case of an eligible employer for which the average number of full-time employees (within the meaning of section 4980H) employed by such eligible employer during 2019 was greater than 500, wages paid by such eligible employer with respect to which an employee is not providing services due to circumstances described in subclause (I) or (II) of paragraph (2)(A)(ii), or
  • 26 U.S.C. § 3134(c)(3)(A)(ii)
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    (ii) in the case of an eligible employer for which the average number of full-time employees (within the meaning of section 4980H) employed by such eligible employer during 2019 was not greater than 500—
    (I) with respect to an eligible employer described in subclause (I) of paragraph (2)(A)(ii), wages paid by such eligible employer with respect to an employee during any period described in such clause, or
    (II) with respect to an eligible employer described in subclause (II) of such paragraph, wages paid by such eligible employer with respect to an employee during such quarter.
  • 26 U.S.C. § 3134(j)(2)(A)
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    (A) Under rules provided by the Secretary, an eligible employer for which the average number of full-time employees (within the meaning of section 4980H) employed by such eligible employer during 2019 was not greater than 500 may elect for any calendar quarter to receive an advance payment of the credit under subsection (a) for such quarter in an amount not to exceed 70 percent of the average quarterly wages paid by the employer in calendar year 2019.
  • 26 U.S.C. § 6056(a)
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    (a) Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
  • 26 U.S.C. § 6056(f)
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    (f) For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.
  • 26 U.S.C. § 6501(n)
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    (n) In the case of any assessable payment under section 4980H, the period for assessment shall expire at the end of the 6-year period beginning on the due date for filing the return under section 6056 (or, if later, the date such return was filed) for the calendar year with respect to which such payment is determined.
  • 42 U.S.C. § 18014(b)(2)
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    (2) Subsection (a) shall not apply with respect to section 6055 of title 26, or sections 4980H and 6056 of such title in the case of an applicable large employer (as defined in section 4980H of such title), except that statements furnished to individuals may be provided through electronic media and the primary insured shall be deemed to have consented to receive the statements under such sections in electronic form, unless the individual explicitly refuses such consent. Notwithstanding subsection (a), section 4980I1 of title 26 shall continue to apply with respect to applicable employer-sponsored coverage (as defined in such section) of a qualified expatriate described in subsection (d)(3)(A)(i) who is assigned (rather than transferred) to work in the United States.
  • 42 U.S.C. § 18081(e)(4)(B)(iii)
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    (iii) If the Secretary notifies an Exchange that an enrollee is eligible for a premium tax credit under section 36B of title 26 or cost-sharing reduction under section 18071 of this title because the enrollee’s (or related individual’s) employer does not provide minimum essential coverage through an employer-sponsored plan or that the employer does provide that coverage but it is not affordable coverage, the Exchange shall notify the employer of such fact and that the employer may be liable for the payment assessed under section 4980H of title 26.
  • 42 U.S.C. § 18081(f)(2)(A)
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    (A) The Secretary shall establish a separate appeals process for employers who are notified under subsection (e)(4)(C) that the employer may be liable for a tax imposed by section 4980H of title 26 with respect to an employee because of a determination that the employer does not provide minimum essential coverage through an employer-sponsored plan or that the employer does provide that coverage but it is not affordable coverage with respect to an employee. Such process shall provide an employer the opportunity to—
    (i) present information to the Exchange for review of the determination either by the Exchange or the person making the determination, including evidence of the employer-sponsored plan and employer contributions to the plan; and
    (ii) have access to the data used to make the determination to the extent allowable by law.
    Such process shall be in addition to any rights of appeal the employer may have under subtitle F of such title.
  • 42 U.S.C. § 18081(f)(2)(B)
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    (B) Notwithstanding any provision of this title1 (or the amendments made by this title)1 or section 6103 of title 26, an employer shall not be entitled to any taxpayer return information with respect to an employee for purposes of determining whether the employer is subject to the penalty under section 4980H of title 26 with respect to the employee, except that—
    (i) the employer may be notified as to the name of an employee and whether or not the employee’s income is above or below the threshold by which the affordability of an employer’s health insurance coverage is measured; and
    (ii) this subparagraph shall not apply to an employee who provides a waiver (at such time and in such manner as the Secretary may prescribe) authorizing an employer to have access to the employee’s taxpayer return information.
  • 42 U.S.C. § 18081(i)(1)
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    (1) The Secretary of Health and Human Services shall, in consultation with the Secretary of the Treasury, conduct a study of the procedures that are necessary to ensure that in the administration of this title1 and section 4980H of title 26 (as added by section 1513)1 that the following rights are protected:
    (A) The rights of employees to preserve their right to confidentiality of their taxpayer return information and their right to enroll in a qualified health plan through an Exchange if an employer does not provide affordable coverage.
    (B) The rights of employers to adequate due process and access to information necessary to accurately determine any payment assessed on employers.

Citations to §4980H(c)(2)

Citations to §4980H(c)(2)(E)

Citations to §4980H(c)(4)