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 |
How this entity was disambiguated
This entity first appeared as the object of triple T7847280 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Title V of HIPAA Context triple: [Title V Revenue Offsets, hasShortName, Title V of HIPAA]
-
A.
Title 21
Title 21 is the section of the U.S. Code of Federal Regulations that primarily governs food and drugs, including the oversight of the Food and Drug Administration (FDA).
-
B.
Title V of the Social Security Act
Title V of the Social Security Act is a key federal law that provides funding and a framework for states to improve the health and well-being of mothers, infants, and children, including children with special health care needs.
-
C.
Title V
Title V is a section of the Improving America’s Schools Act of 1994 that focuses on promoting innovative education programs and strengthening state and local educational reform efforts.
-
D.
Title V
Title V is the section of the Americans with Disabilities Act that contains miscellaneous provisions, including rules on retaliation, attorney’s fees, and the relationship of the ADA to other laws.
-
E.
Title V
Title V is a section of the Superfund Amendments and Reauthorization Act of 1986 that addresses emergency planning and community right-to-know provisions related to hazardous chemicals and toxic releases.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Title V of HIPAA Target entity description: 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.
-
A.
Title 21
Title 21 is the section of the U.S. Code of Federal Regulations that primarily governs food and drugs, including the oversight of the Food and Drug Administration (FDA).
-
B.
Title V of the Social Security Act
Title V of the Social Security Act is a key federal law that provides funding and a framework for states to improve the health and well-being of mothers, infants, and children, including children with special health care needs.
-
C.
Title V
Title V is a section of the Improving America’s Schools Act of 1994 that focuses on promoting innovative education programs and strengthening state and local educational reform efforts.
-
D.
Title V
Title V is the section of the Americans with Disabilities Act that contains miscellaneous provisions, including rules on retaliation, attorney’s fees, and the relationship of the ADA to other laws.
-
E.
Title V
Title V is a section of the Superfund Amendments and Reauthorization Act of 1986 that addresses emergency planning and community right-to-know provisions related to hazardous chemicals and toxic releases.
- F. None of above. chosen
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 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Title V of HIPAA Description of subject: 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.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.