26 CFR § 57.6302-1 - Method of paying the health insurance providers fee.

---
identifier: "/us/cfr/t26/s57.6302-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 57.6302-1 - Method of paying the health insurance providers fee."
title_number: 26
title_name: "Internal Revenue"
section_number: "57.6302-1"
section_name: "Method of paying the health insurance providers fee."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 57.6302-1 Method of paying the health insurance providers fee.

(a) *Fee to be paid by electronic funds transfer.* Under the authority of section 6302(a), the fee imposed on covered entities engaged in the business of providing health insurance for United States health risks under section 9010 and § 57.4 must be paid by electronic funds transfer as defined in § 31.6302-1(h)(4)(i) of this chapter, as if the fee were a depository tax. For the time for paying the fee, see § 57.7.

(b) *Effective/Applicability date.* This section applies with respect to any fee that is due on or after September 30, 2014.