---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch47"
level: "chapter"
label: "Chapter 47"
heading: "Certain Group Health Plans"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch47"
sections_count: 1
---

# Chapter 47 — Certain Group Health Plans

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes

## Sections

- [§5000. Certain group health plans](/usc/26/5000.md)