In the case of an employer who makes a contribution to the health savings account of any employee during a calendar year, there is hereby imposed a tax on the failure of such employer to meet the requirements of subsection (b) for such calendar year.
Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.
The Secretary shall issue regulations to carry out the purposes of this section, including regulations providing special rules for employers who make contributions to Archer MSAs and health savings accounts during the calendar year.
For purposes of applying section 4980E to a contribution to a health savings account of an employee who is not a highly compensated employee (as defined in section 414(q)), highly compensated employees shall not be treated as comparable participating employees.
(Added Pub. L. 108–173, title XII, §1201(d)(4)(A), Dec. 8, 2003, 117 Stat. 2478; amended Pub. L. 109–432, div. A, title III, §306(a), Dec. 20, 2006, 120 Stat. 2951.)
2006—Subsec. (d). Pub. L. 109–432 added subsec. (d).
Pub. L. 109–432, div. A, title III, §306(b), Dec. 20, 2006, 120 Stat. 2951, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006."
Section applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Pub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section 62 of this title.
| § 54.4980G-0 | Table of contents |
| § 54.4980G-1 | Failure of employer to make comparable health savings account contributions |
| § 54.4980G-2 | Employer contribution defined |
| § 54.4980G-3 | Failure of employer to make comparable health savings account contributions |
| § 54.4980G-4 | Calculating comparable contributions |
| § 54.4980G-5 | HSA comparability rules and cafeteria plans and waiver of excise tax |
| § 54.4980G-6 | Special rule for contributions made to the HSAs of nonhighly compensated employees |
| § 54.4980G-7 | Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012 |
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