For the imposition of tax on any failure of a group health plan to meet the requirements
of this chapter, see section 4980D.
(Added by Pub. L. 110-233, Sec. 103(e)(1), May 21, 2008, 122 Stat. 881.)
Effective for group health plans for plan years beginning after the date that is 1
year after the enactment date of this Act [Enacted: May 21, 2008].
Section 103(f)(1) of Pub. L. 110-233 provided that:
Regulations—The Secretary of the Treasury shall issue final regulations or other guidance
not later than 12 months after the date of the enactment of this Act [Enacted: May
21, 2008] to carry out the amendments made by this section.