Definitions and special rules

For purposes of this subchapter— The term “accident and health coverage” means any coverage which, if provided by an insurance policy, would cause such policy to be a specified health insurance policy (as defined in section 4375(c)). The term “insurance policy” means any policy or other instrument whereby a contract of insurance is issued, renewed, or extended. The term “United States” includes any possession of the United States. For purposes of this subchapter— In the case of an exempt governmental program, no fee shall be imposed under section 4375 or section 4376 on any covered life under such program. For purposes of this subchapter, the term “exempt governmental program” means— For purposes of subtitle F, the fees imposed by this subchapter shall be treated as if they were taxes. Notwithstanding any other provision of law, no amount collected under this subchapter shall be covered over to any possession of the United States.