---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch34/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Insured and Self-Insured Health Plans"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch34-schB"
sections_count: 3
---

# Subchapter B — Insured and Self-Insured Health Plans

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 34 — Taxes on Certain Insurance Policies

## Sections

- [§4375. Health insurance](/usc/26/4375.md)
- [§4376. Self-insured health plans](/usc/26/4376.md)
- [§4377. Definitions and special rules](/usc/26/4377.md)