Title V of HIPAA

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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.

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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

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Title V Revenue Offsets hasShortName Title V of HIPAA