26 U.S.C. § 6720C
Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6720C, Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464299
- Permanent ID
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d24806ff0bbbb8a3d74265872bff10f7cf28537ccbc7f89429a3d484ad73070d
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Full text
Except in the case of a failure described in subsection (b) or (c), any person required to notify a group health plan under section 9501(a)(2)(B) of the American Rescue Plan Act of 2021 who fails to make such a notification at such time and in such manner as the Secretary of Labor may require shall pay a penalty of $250 for each such failure.
In the case of any such failure that is fraudulent, such person shall pay a penalty equal to the greater of—
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.
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.
- American Rescue Plan Act of 2021