---
kind: "section"
citation: "26 U.S.C. § 9804"
title: "26"
title_heading: "Internal Revenue Code"
number: "9804"
heading: "Renumbered § 9831"
status: "renumbered"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9804"
units:
  - "Subtitle K — Group Health Plan Requirements"
  - "Chapter 100 — Group Health Plan Requirements"
  - "Subchapter A — Requirements Relating to Portability, Access, and Renewability"
---

# [§9804. Renumbered § 9831 — renumbered]