U.S Code last checked for updates: May 04, 2024
§ 4980G.
Failure of employer to make comparable health savings account contributions
(a)
General rule
(b)
Rules and requirements
(c)
Regulations
(d)
Exception
(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.)
cite as: 26 USC 4980G