Self-insured health plans

In the case of any applicable self-insured health plan for each plan year ending after September 30, 2012, there is hereby imposed a fee equal to $2 ($1 in the case of plan years ending during fiscal year 2013) multiplied by the average number of lives covered under the plan. The fee imposed by subsection (a) shall be paid by the plan sponsor. For purposes of paragraph (1) the term “plan sponsor” means— in the case of— For purposes of this section, the term “applicable self-insured health plan” means any plan for providing accident or health coverage if— such plan is established or maintained— In the case of any plan year ending in any fiscal year beginning after September 30, 2014, the dollar amount in effect under subsection (a) for such plan year shall be equal to the sum of such dollar amount for plan years ending in the previous fiscal year (determined after the application of this subsection), plus an amount equal to the product of— This section shall not apply to plan years ending after September 30, 2029.