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Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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Fabio
2026-07-06 10:51:44 -04:00
parent 511d65f9a0
commit 76b8ec33a7
48603 changed files with 3677193 additions and 4 deletions
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legal/us/code/title-26/chapter-100/section-9834.md
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---
type: "LegalText"
title: "26 U.S.C. § 9834"
description: "Enforcement"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "100"
chapter_name: "GROUP HEALTH PLAN REQUIREMENTS"
section: "9834"
citation: "26 U.S.C. § 9834"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s9834"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "2e0e3df7a700682134789b6b286b7385700f374e887842ee01297be71703dff9"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "739d473422b83469a4f1ec2c4e83ed4520f9c5692403791284945dd8df727e93"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---
# 26 U.S.C. § 9834 - Enforcement
## Text
For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.
(Added Pub. L. 110–233, title I, § 103(e)(1), May 21, 2008, 122 Stat. 899.)
## Notes
Statutory Notes and Related Subsidiaries
Effective DateSection applicable with respect to group health plans for plan years beginning after the date that is one year after May 21, 2008, see section 103(f)(2) of Pub. L. 110–233, set out as an Effective Date of 2008 Amendment note under section 9802 of this title.