26 CFR § 57.10 - Applicability date.

---
identifier: "/us/cfr/t26/s57.10"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 57.10 - Applicability date."
title_number: 26
title_name: "Internal Revenue"
section_number: "57.10"
section_name: "Applicability date."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "57"
part_name: "HEALTH INSURANCE PROVIDERS FEE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010))."
regulatory_source: "T.D. 9643, 78 FR 71487, Nov. 29, 2013, unless otherwise noted."
cfr_part: "57"
---


# 57.10 Applicability date.

(a) Except as provided in paragraphs (b) and (c) of this section, §§ 57.1 through 57.9 apply to any fee that is due on or after September 30, 2014.

(b) *Paragraphs (b)(3) and (c)(3)(ii) of § 57.2.* Paragraphs (b)(3) and (c)(3)(ii) of § 57.2 apply on February 22, 2018.

(c) Section 57.3(a)(2)(ii) applies to Forms 8963, including corrected Forms 8963, filed after December 31, 2019.

[T.D. 9711, 80 FR 10335, Feb. 26, 2015, as amended by T.D. 9830, 83 FR 8175, Feb. 26, 2018; T.D. 9881, 84 FR 61547, Nov. 13, 2019]