26 USC § 9834 - Enforcement

---
identifier: "/us/usc/t26/s9834"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 9834 - Enforcement"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "9834"
section_name: "Enforcement"
chapter_number: 100
chapter_name: "GROUP HEALTH PLAN REQUIREMENTS"
subchapter_number: "C"
subchapter_name: "General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 110–233, title I, § 103(e)(1), May 21, 2008, 122 Stat. 899.)"
---


# § 9834. Enforcement

For the imposition of tax on any failure of a group health plan to meet the requirements of this chapter, see section 4980D.

---

**Source Credit**: (Added Pub. L. 110–233, title I, § 103(e)(1), May 21, 2008, 122 Stat. 899.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable with respect to group health plans for plan years beginning after the date that is one year after , see , set out as an Effective Date of 2008 Amendment note under .