26 U.S.C. § 4959
Taxes on failures by hospital organizations
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 4959, Taxes on failures by hospital organizations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463541
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Full text
If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Patient Protection and Affordable Care Act