26 CFR 57.6302-1
§ 57.6302-1 Method of paying the health insurance providers fee.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 57.6302-1, § 57.6302-1 Method of paying the health insurance providers fee, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114014
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.