Title V of HIPAA
E698615
provision of the Health Insurance Portability and Accountability Act
title of a United States federal statute
Title V of HIPAA is the section of the Health Insurance Portability and Accountability Act that focuses on tax-related provisions and revenue measures affecting health insurance and employer-sponsored health plans.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Title V of HIPAA canonical | 1 |
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
provision of the Health Insurance Portability and Accountability Act
ⓘ
title of a United States federal statute ⓘ |
| affects |
employers offering health coverage
ⓘ
insurers offering long-term care insurance ⓘ taxpayers purchasing long-term care insurance ⓘ taxpayers receiving accelerated death benefits ⓘ |
| appliesTo |
employer-sponsored health plans
ⓘ
health insurance ⓘ |
| containsProvision |
coordination of long-term care benefits with other health coverage for tax purposes
ⓘ
limitations on long-term care insurance benefits for tax purposes ⓘ requirements for long-term care insurance contracts to receive favorable tax treatment ⓘ rules for exclusion of accelerated death benefits from income ⓘ rules for tax-qualified long-term care insurance contracts ⓘ rules for tax-qualified long-term care services ⓘ rules for treatment of certain indemnity-type long-term care policies ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| enforcedBy |
Internal Revenue Service
NERFINISHED
ⓘ
United States Department of the Treasury NERFINISHED ⓘ |
| focusesOn |
revenue measures related to health coverage
ⓘ
revenue offsets for HIPAA ⓘ tax-related provisions affecting health insurance ⓘ |
| hasAlternativeName | Title V—Revenue Offsets NERFINISHED ⓘ |
| hasLegalEffectOn |
federal income tax liability related to health coverage
ⓘ
tax treatment of employer-sponsored health benefits ⓘ |
| hasPurpose |
to adjust federal tax law in connection with health insurance reforms
ⓘ
to define tax rules for specific health-related insurance products ⓘ to provide revenue offsets for other HIPAA provisions ⓘ |
| isDistinctFrom |
Title I of HIPAA
NERFINISHED
ⓘ
Title II of HIPAA NERFINISHED ⓘ Title III of HIPAA NERFINISHED ⓘ Title IV of HIPAA NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| legalBasis | amendments to the Internal Revenue Code of 1986 ⓘ |
| partOf |
Health Insurance Portability and Accountability Act
NERFINISHED
ⓘ
Public Law 104-191 NERFINISHED ⓘ |
| regulates |
tax treatment of accelerated death benefits
ⓘ
tax treatment of certain health-related insurance products ⓘ tax treatment of long-term care insurance ⓘ tax treatment of long-term care services ⓘ |
| relatedTo |
Internal Revenue Code section on long-term care insurance
NERFINISHED
ⓘ
federal income tax exclusions for health-related benefits ⓘ |
| scope | federal tax provisions connected to health insurance and long-term care ⓘ |
| subjectArea |
health law
ⓘ
insurance regulation ⓘ tax law ⓘ |
| yearEnacted | 1996 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.