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26 U.S.C. § 9832

Definitions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 9832, Definitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464707
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For purposes of this chapter, the term “group health plan” has the meaning given to such term by section 5000(b)(1). For purposes of this chapter— Except as provided in subparagraph (B), the term “health insurance coverage” means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer. In applying subparagraph (A), excepted benefits described in subsection (c)(1) shall not be treated as benefits consisting of medical care. The term “health insurance issuer” means an insurance company, insurance service, or insurance organization (including a health maintenance organization, as defined in paragraph (3)) which is licensed to engage in the business of insurance in a State and which is subject to State law which regulates insurance (within the meaning of section 514(b)(2) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section). Such term does not include a group health plan. The term “health maintenance organization” means— For purposes of this chapter, the term “excepted benefits” means benefits under one or more (or any combination thereof) of the following: Medicare supplemental health insurance (as defined under section 1882(g)(1) of the Social Security Act), coverage supplemental to the coverage provided under chapter 55 of title 10, United States Code, and similar supplemental coverage provided to coverage under a group health plan. For purposes of this chapter— The term “COBRA continuation provision” means any of the following: The term “governmental plan” has the meaning given such term by section 414(d). The term “medical care” has the meaning given such term by section 213(d) determined without regard to— The term “network plan” means health insurance coverage of a health insurance issuer under which the financing and delivery of medical care are provided, in whole or in part, through a defined set of providers under contract with the issuer. The term “placement”, or being “placed”, for adoption, in connection with any placement for adoption of a child with any person, means the assumption and retention by such person of a legal obligation for total or partial support of such child in anticipation of adoption of such child. The child’s placement with such person terminates upon the termination of such legal obligation. The term “family member” means, with respect to any individual— The term “genetic information” means, with respect to any individual, information about— Such term includes, with respect to any individual, any request for, or receipt of, genetic services, or participation in clinical research which includes genetic services, by such individual or any family member of such individual. The term “genetic information” shall not include information about the sex or age of any individual. The term “genetic test” means an analysis of human DNA, RNA, chromosomes, proteins, or metabolites, that detects genotypes, mutations, or chromosomal changes. The term “genetic test” does not mean— The term “genetic services” means— The term “underwriting purposes” means, with respect to any group health plan, or health insurance coverage offered in connection with a group health plan—

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.