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

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>

legal/us/code/title-26/chapter-34/section-4371.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 4371"
+description: "Imposition of tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "34"
+chapter_name: "TAXES ON CERTAIN INSURANCE POLICIES"
+section: "4371"
+citation: "26 U.S.C. § 4371"
+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/s4371"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "7733fe9e1f6ab3094143d585939958703eec3411f25ec9cbfc4805412e457886"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4a417543dd18f2f6cf3a53ea96d2e3dac5c9bd47a2815ba12a2ef0b389bff7b8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4371 - Imposition of tax
+
+## Text
+
+There is hereby imposed, on each policy of insurance, indemnity bond, annuity contract, or policy of reinsurance issued by any foreign insurer or reinsurer, a tax at the following rates:
+
+(1) Casualty insurance and indemnity bonds 4 cents on each dollar, or fractional part thereof, of the premium paid on the policy of casualty insurance or the indemnity bond, if issued to or for, or in the name of, an insured as defined in section 4372(d);
+
+(2) Life insurance, sickness, and accident policies, and annuity contracts 1 cent on each dollar, or fractional part thereof, of the premium paid on the policy of life, sickness, or accident insurance, or annuity contract; and
+
+(3) Reinsurance 1 cent on each dollar, or fractional part thereof, of the premium paid on the policy of reinsurance covering any of the contracts taxable under paragraph (1) or (2).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 521; Mar. 13, 1956, ch. 83, § 5(9), 70 Stat. 49; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1300; Pub. L. 86–69, § 3(f)(3), June 25, 1959, 73 Stat. 140; Pub. L. 89–44, title VIII, § 804(b), June 21, 1965, 79 Stat. 160; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1812; Pub. L. 98–369, div. A, title II, § 211(b)(23), July 18, 1984, 98 Stat. 757; Pub. L. 100–203, title X, § 10242(c)(3), Dec. 22, 1987, 101 Stat. 1330–423; Pub. L. 101–239, title VII, § 7811(i)(11), Dec. 19, 1989, 103 Stat. 2411.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1989—Par. (2). Pub. L. 101–239 struck out “, unless the insurer is subject to tax under section 842(b)” after “or annuity contract”. 1987—Par. (2). Pub. L. 100–203 substituted “section 842(b)” for “section 813”. 1984—Par. (2). Pub. L. 98–369 substituted “section 813” for “section 819”. 1976—Pub. L. 94–455 substituted in par. (1) “4 cents” for “four cents” and “premium paid” for “premium charged”, in pars. (2) and (3) “1 cent” for “one cent” and “premium paid” for “premium charged”, and struck out provision following par. (3) relating to computation of tax on premium paid in lieu of premium charged. 1965—Pub. L. 89–44 inserted last sentence relating to computation of tax on premium paid in lieu of premium charged. 1959—Par. (2). Pub. L. 86–69 substituted “section 819” for “section 816”. 1958—Pub. L. 85–859 substituted “is hereby imposed, on each policy of insurance, indemnity bond, annuity contract, or policy of reinsurance issued by any foreign insurer or reinsurer, a tax” for “shall be imposed a tax on each policy of insurance, indemnity bond, annuity contract, or policy of reinsurance issued by any foreign insurer or reinsurer”. 1956—Par. (2). Act Mar. 13, 1956, substituted “section 816” for “section 807”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1989 AmendmentAmendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.
+
+Effective Date of 1987 AmendmentAmendment by Pub. L. 100–203 applicable to taxable years beginning after Dec. 31, 1987, see section 10242(d) of Pub. L. 100–203, set out as a note under section 816 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, see section 215 of Pub. L. 98–369, set out as an Effective Date note under section 801 of this title.
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 applicable with respect to policies, bonds, and contracts with respect to which the tax imposed by this section is required to be paid on the basis of a return, see section 804(c) of Pub. L. 89–44, set out as a note under section 4374 of this title.
+
+Effective Date of 1959 AmendmentAmendment by Pub. L. 86–69 applicable only with respect to taxable years beginning after Dec. 31, 1957, see section 4 of Pub. L. 86–69, set out as an Effective Date note under section 381 of this title.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, Sept. 2, 1958, 72 Stat. 1275.
+
+Effective Date of 1956 AmendmentAmendment by act Mar. 13, 1956, applicable only to taxable years beginning after Dec. 31, 1954, see section 6 of act Mar. 13, 1956, set out as a note under section 316 of this title.

legal/us/code/title-26/chapter-34/section-4372.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 4372"
+description: "Definitions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "34"
+chapter_name: "TAXES ON CERTAIN INSURANCE POLICIES"
+section: "4372"
+citation: "26 U.S.C. § 4372"
+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/s4372"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2ac11ba1815dcb73610eb131d20f999cca4765fc8c1749789bbcfb4c61205357"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "04c4f69ea661b18c14ded7a44ef0521d59e5ada27424293359e5720544dfc2ac"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4372 - Definitions
+
+## Text
+
+(a) Foreign insurer or reinsurer For purposes of section 4371, the term “foreign insurer or reinsurer” means an insurer or reinsurer who is a nonresident alien individual, or a foreign partnership, or a foreign corporation. The term includes a nonresident alien individual, foreign partnership, or foreign corporation which shall become bound by an obligation of the nature of an indemnity bond. The term does not include a foreign government, or municipal or other corporation exercising the taxing power.
+
+(b) Policy of casualty insurance For purposes of section 4371(1), the term “policy of casualty insurance” means any policy (other than life) or other instrument by whatever name called whereby a contract of insurance is made, continued, or renewed.
+
+(c) Indemnity bond For purposes of this chapter, the term “indemnity bond” means any instrument by whatever name called whereby an obligation of the nature of an indemnity, fidelity, or surety bond is made, continued, or renewed. The term includes any bond for indemnifying any person who shall have become bound or engaged as surety, and any bond for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by virtue thereof, where a premium is charged for the execution of such bond.
+
+(d) Insured For purposes of section 4371(1), the term “insured” means—
+
+(1) a domestic corporation or partnership, or an individual resident of the United States, against, or with respect to, hazards, risks, losses, or liabilities wholly or partly within the United States, or
+
+(2) a foreign corporation, foreign partnership, or nonresident individual, engaged in a trade or business within the United States, against, or with respect to, hazards, risks, losses, or liabilities within the United States.
+
+(e) Policy of life, sickness, or accident insurance, or annuity contract For the purpose of section 4371(2), the term “policy of life, sickness, or accident insurance, or annuity contract” means any policy or other instrument by whatever name called whereby a contract of insurance or an annuity contract is made, continued, or renewed with respect to the life or hazards to the person of a citizen or resident of the United States.
+
+(f) Policy of reinsurance For the purpose of section 4371(3), the term “policy of reinsurance” means any policy or other instrument by whatever name called whereby a contract of reinsurance is made, continued, or renewed against, or with respect to, any of the hazards, risks, losses, or liabilities covered by contracts taxable under paragraph (1) or (2) of section 4371.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 521; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1300; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1812.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Subsec. (a). Pub. L. 94–455 substituted “section 4371” for “this subchapter”, and inserted provision that term does not include a foreign government, or municipal or other corporation exercising the taxing power. Subsec. (c). Pub. L. 94–455 substituted “this chapter” for “this subchapter”. 1958—Subsec. (d)(2). Pub. L. 85–859 substituted “against, or with respect to, hazards, risks, losses, or liabilities” for “with respect to hazards, risks, or liabilities”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective on first day of first calendar quarter which begins more than 60 days after Sept. 2, 1958, see section 1(c) of Pub. L. 85–859, Sept. 2, 1958, 72 Stat. 1275.

legal/us/code/title-26/chapter-34/section-4373.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 4373"
+description: "Exemptions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "34"
+chapter_name: "TAXES ON CERTAIN INSURANCE POLICIES"
+section: "4373"
+citation: "26 U.S.C. § 4373"
+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/s4373"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f43db10e117e6f044b749110aa55d714d09ff44d87db8ebd06987cc33b477cd1"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ae9b7c6f51d81d1e0c1b5ca8369f220391caf3a3c6e4c0bb590444e3e099af81"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4373 - Exemptions
+
+## Text
+
+The tax imposed by section 4371 shall not apply to—
+
+(1) Effectively connected items Any amount which is effectively connected with the conduct of a trade or business within the United States unless such amount is exempt from the application of section 882(a) pursuant to a treaty obligation of the United States.
+
+(2) Indemnity bond Any indemnity bond required to be filed by any person to secure payment of any pension, allowance, allotment, relief, or insurance by the United States, or to secure a duplicate for, or the payment of, any bond, note, certificate of indebtedness, war-saving certificate, warrant or check, issued by the United States.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813; Pub. L. 100–647, title I, § 1012(q)(13)(A), Nov. 10, 1988, 102 Stat. 3525.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1988—Par. (1). Pub. L. 100–647 amended par. (1) generally, substituting provisions relating to effectively connected items for provisions relating to domestic agent. 1976—Par. (1). Pub. L. 94–455 substituted “State, or in the District of Columbia, within” for “State, Territory, or District of the United States within”. 1958—Pub. L. 85–859 reenacted section without change.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentPub. L. 100–647, title I, § 1012(q)(13)(B), Nov. 10, 1988, 102 Stat. 3525, provided that: “The amendment made by subparagraph (A) [amending this section] shall apply with respect to premiums paid after the date 30 days after the date of the enactment of this Act [Nov. 10, 1988].”
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.

legal/us/code/title-26/chapter-34/section-4374.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 4374"
+description: "Liability for tax"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "34"
+chapter_name: "TAXES ON CERTAIN INSURANCE POLICIES"
+section: "4374"
+citation: "26 U.S.C. § 4374"
+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/s4374"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "36cfe450b9328faa83e9c860f01c5e05d2fc519324b78b35ccc2d5f49c5cff8c"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9fddd98fe6027f0dbb1d1fd375eec13f468263ead7bd95eebbcc63d21c47af12"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4374 - Liability for tax
+
+## Text
+
+The tax imposed by this chapter shall be paid, on the basis of a return, by any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit the same are made, signed, issued, or sold. The United States or any agency or instrumentality thereof shall not be liable for the tax.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 522; Pub. L. 85–859, title I, § 141(a), Sept. 2, 1958, 72 Stat. 1301; Pub. L. 89–44, title VIII, § 804(a)(1), (2), June 21, 1965, 79 Stat. 160; Pub. L. 94–455, title XIX, § 1904(a)(12), Oct. 4, 1976, 90 Stat. 1813.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsFor provisions of prior sections 4375, 4381 to 4384, see Prior Provisions note preceding section 4371 of this title.
+
+Amendments1976—Pub. L. 94–455 substituted in section catchline “Liability for tax” for “Payment of tax” and in text provisions relating to payment of tax on basis of a return and to tax-exempt status of United States and its agencies and instrumentalities for provisions relating to placing of stamps on any policy, indemnity bond, or annuity contract referred to in section 4371 and to regulation by Secretary that tax be paid on basis of a return. 1965—Pub. L. 89–44 substituted “Payment of tax” for “Affixing of stamps” in section catchline, and inserted sentence authorizing Secretary or his delegate to provide by regulation for payment on basis of a return of tax imposed by section 4371. 1958—Pub. L. 85–859 reenacted section without change.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
+
+Effective Date of 1965 AmendmentPub. L. 89–44, title VIII, § 804(c), June 21, 1965, 79 Stat. 160, provided that: “The amendments made by subsection (a) [amending this section] shall take effect on July 1, 1965. The amendments made by subsection (b) [amending section 4371 of this title] shall apply with respect to policies, bonds, and contracts with respect to which the tax imposed by section 4371 of the Code is required to be paid on the basis of a return.”
+
+Determination of Partnership as Continuing or Terminated PartnershipPub. L. 85–859, title I, § 141(b), Sept. 2, 1958, 72 Stat. 1304, mandated that only changes in the partnership occurring on or after the effective date specified in section 1(c) of Pub. L. 85–859 shall be taken into account in the determination of whether a partnership is a continuing or terminated one.

legal/us/code/title-26/chapter-34/section-4375.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 4375"
+description: "Health insurance"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "34"
+chapter_name: "TAXES ON CERTAIN INSURANCE POLICIES"
+section: "4375"
+citation: "26 U.S.C. § 4375"
+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/s4375"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "fd8b0e1b4ed250ff2e8ffd177c6a8bd6ab66d5f748b21ef34c7785781abfa776"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ab300dda93526a74090dc52c6373597032e576f5b34b4800ddfd5ff00c25c4a9"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4375 - Health insurance
+
+## Text
+
+(a) Imposition of fee There is hereby imposed on each specified health insurance policy for each policy year ending after September 30, 2012, a fee equal to the product of $2 ($1 in the case of policy years ending during fiscal year 2013) multiplied by the average number of lives covered under the policy.
+
+(b) Liability for fee The fee imposed by subsection (a) shall be paid by the issuer of the policy.
+
+(c) Specified health insurance policy For purposes of this section:
+
+(1) In general Except as otherwise provided in this section, the term “specified health insurance policy” means any accident or health insurance policy (including a policy under a group health plan) issued with respect to individuals residing in the United States.
+
+(2) Exemption for certain policies The term “specified health insurance policy” does not include any insurance if substantially all of its coverage is of excepted benefits described in section 9832(c).
+
+(3) Treatment of prepaid health coverage arrangements (A) In general In the case of any arrangement described in subparagraph (B), such arrangement shall be treated as a specified health insurance policy, and the person referred to in such subparagraph shall be treated as the issuer.
+
+(B) Description of arrangements An arrangement is described in this subparagraph if under such arrangement fixed payments or premiums are received as consideration for any person’s agreement to provide or arrange for the provision of accident or health coverage to residents of the United States, regardless of how such coverage is provided or arranged to be provided.
+
+(d) Adjustments for increases in health care spending In the case of any policy year ending in any fiscal year beginning after September 30, 2014, the dollar amount in effect under subsection (a) for such policy year shall be equal to the sum of such dollar amount for policy years ending in the previous fiscal year (determined after the application of this subsection), plus an amount equal to the product of—
+
+(1) such dollar amount for policy years ending in the previous fiscal year, multiplied by
+
+(2) the percentage increase in the projected per capita amount of National Health Expenditures, as most recently published by the Secretary before the beginning of the fiscal year.
+
+(e) Termination This section shall not apply to policy years ending after September 30, 2029.
+
+(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 743; amended Pub. L. 116–94, div. N, title I, § 104(b), Dec. 20, 2019, 133 Stat. 3098.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2019—Subsec. (e). Pub. L. 116–94 substituted “2029” for “2019”.

legal/us/code/title-26/chapter-34/section-4376.md

@@ -0,0 +1,87 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4376"
+description: "Self-insured health plans"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "34"
+chapter_name: "TAXES ON CERTAIN INSURANCE POLICIES"
+section: "4376"
+citation: "26 U.S.C. § 4376"
+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/s4376"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "696f0d84ad68fd90dc5dac82f9061b58e6d6860b81937deeda82b0b25b48cf11"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "cc4e48f3743f5707123efed6fd066d18b3678327a262c145767b27f92bf034db"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4376 - Self-insured health plans
+
+## Text
+
+(a) Imposition of fee In the case of any applicable self-insured health plan for each plan year ending after September 30, 2012, there is hereby imposed a fee equal to $2 ($1 in the case of plan years ending during fiscal year 2013) multiplied by the average number of lives covered under the plan.
+
+(b) Liability for fee (1) In general The fee imposed by subsection (a) shall be paid by the plan sponsor.
+
+(2) Plan sponsor For purposes of paragraph (1) the term “plan sponsor” means—
+
+(A) the employer in the case of a plan established or maintained by a single employer,
+
+(B) the employee organization in the case of a plan established or maintained by an employee organization,
+
+(C) in the case of—
+
+(i) a plan established or maintained by 2 or more employers or jointly by 1 or more employers and 1 or more employee organizations,
+
+(ii) a multiple employer welfare arrangement, or
+
+(iii) a voluntary employees’ beneficiary association described in section 501(c)(9), the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan, or
+
+(D) the cooperative or association described in subsection (c)(2)(F) in the case of a plan established or maintained by such a cooperative or association.
+
+(c) Applicable self-insured health plan For purposes of this section, the term “applicable self-insured health plan” means any plan for providing accident or health coverage if—
+
+(1) any portion of such coverage is provided other than through an insurance policy, and
+
+(2) such plan is established or maintained—
+
+(A) by 1 or more employers for the benefit of their employees or former employees,
+
+(B) by 1 or more employee organizations for the benefit of their members or former members,
+
+(C) jointly by 1 or more employers and 1 or more employee organizations for the benefit of employees or former employees,
+
+(D) by a voluntary employees’ beneficiary association described in section 501(c)(9),
+
+(E) by any organization described in section 501(c)(6), or
+
+(F) in the case of a plan not described in the preceding subparagraphs, by a multiple employer welfare arrangement (as defined in section 3(40) of Employee Retirement Income Security Act of 1974), a rural electric cooperative (as defined in section 3(40)(B)(iv) of such Act), or a rural telephone cooperative association (as defined in section 3(40)(B)(v) of such Act).
+
+(d) Adjustments for increases in health care spending In the case of any plan year ending in any fiscal year beginning after September 30, 2014, the dollar amount in effect under subsection (a) for such plan year shall be equal to the sum of such dollar amount for plan years ending in the previous fiscal year (determined after the application of this subsection), plus an amount equal to the product of—
+
+(1) such dollar amount for plan years ending in the previous fiscal year, multiplied by
+
+(2) the percentage increase in the projected per capita amount of National Health Expenditures, as most recently published by the Secretary before the beginning of the fiscal year.
+
+(e) Termination This section shall not apply to plan years ending after September 30, 2029.
+
+(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 744; amended Pub. L. 116–94, div. N, title I, § 104(c), Dec. 20, 2019, 133 Stat. 3098.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 3(40) of Employee Retirement Income Security Act of 1974, referred to in subsec. (c)(2)(F), is classified to section 1002(40) of Title 29, Labor.
+
+Amendments2019—Subsec. (e). Pub. L. 116–94 substituted “2029” for “2019”.

legal/us/code/title-26/chapter-34/section-4377.md

@@ -0,0 +1,69 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 4377"
+description: "Definitions and special rules"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "34"
+chapter_name: "TAXES ON CERTAIN INSURANCE POLICIES"
+section: "4377"
+citation: "26 U.S.C. § 4377"
+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/s4377"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "46c32af0c4e1ec3da8d815a04b8f9c0c2aec6da4fac80808354ede06f935c54f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4cd3cf5053fc1d3c15735fe4f23f10c06c062a32c40bcf25b8f184d6414da097"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 4377 - Definitions and special rules
+
+## Text
+
+(a) Definitions For purposes of this subchapter—
+
+(1) Accident and health coverage The term “accident and health coverage” means any coverage which, if provided by an insurance policy, would cause such policy to be a specified health insurance policy (as defined in section 4375(c)).
+
+(2) Insurance policy The term “insurance policy” means any policy or other instrument whereby a contract of insurance is issued, renewed, or extended.
+
+(3) United States The term “United States” includes any possession of the United States.
+
+(b) Treatment of governmental entities (1) In general For purposes of this subchapter—
+
+(A) the term “person” includes any governmental entity, and
+
+(B) notwithstanding any other law or rule of law, governmental entities shall not be exempt from the fees imposed by this subchapter except as provided in paragraph (2).
+
+(2) Treatment of exempt governmental programs In the case of an exempt governmental program, no fee shall be imposed under section 4375 or section 4376 on any covered life under such program.
+
+(3) Exempt governmental program defined For purposes of this subchapter, the term “exempt governmental program” means—
+
+(A) any insurance program established under title XVIII of the Social Security Act,
+
+(B) the medical assistance program established by title XIX or XXI of the Social Security Act,
+
+(C) any program established by Federal law for providing medical care (other than through insurance policies) to individuals (or the spouses and dependents thereof) by reason of such individuals being members of the Armed Forces of the United States or veterans, and
+
+(D) any program established by Federal law for providing medical care (other than through insurance policies) to members of Indian tribes (as defined in section 4(d) of the Indian Health Care Improvement Act).
+
+(c) Treatment as tax For purposes of subtitle F, the fees imposed by this subchapter shall be treated as if they were taxes.
+
+(d) No cover over to possessions Notwithstanding any other provision of law, no amount collected under this subchapter shall be covered over to any possession of the United States.
+
+(Added Pub. L. 111–148, title VI, § 6301(e)(2)(A), Mar. 23, 2010, 124 Stat. 746.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Social Security Act, referred to in subsec. (b)(3)(A), (B), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles XVIII, XIX, and XXI of the Act are classified generally to subchapters XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. Section 4(d) of the Indian Health Care Improvement Act, referred to in subsec. (b)(3)(D), is classified to section 1603(d) of Title 25, Indians.