§9811. Standards relating to benefits for mothers and newborns — Inbound Citations

Citations to 26 U.S.C. § 9811 as a whole

• 26 U.S.C. § 4980D(d)(1)

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  (1) In the case of a group health plan of a small employer which provides health insurance coverage solely through a contract with a health insurance issuer, no tax shall be imposed by this section on the employer on any failure (other than a failure attributable to section 9811) which is solely because of the health insurance coverage offered by such issuer.