Contributions by Employer to Accident and Health Plans
26 U.S.C. § 106
Edition and licensing notes
Publisher. U.S. Government (Office of the Law Revision Counsel)
Edition. US Code (via govinfo.gov official link resolver), retrieved 2026-08-25
Status. U.S. Code, public domain (U.S. Government work).
What this document is
Contributions by Employer to Accident and Health Plans - 26 U.S.C. § 106 is a federal tax code published by U.S. Government (Office of the Law Revision Counsel). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.
Sections cited in practice questions
Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.
- 26 U.S.C. § 106: Subsection (d)(1) (Contributions to Health Savings Accounts)
“(d) Contributions to health savings accounts (1) In general In the case of an employee who is an eligible individual (as defined in section 223(c)(1)), amounts contributed by such employee's employer to any health savings account (as defined in section 223(d)) of such employee shall be treated as...”
- 26 U.S.C. § 106: Subsection (b)(3) (Deduction of Employer Contributions)
“Any employer contribution to an Archer MSA, if otherwise allowable as a deduction under this chapter, shall be allowed only for the taxable year in which paid.”
- 26 U.S.C. § 106(a), general rule on employer-provided accident and health coverage
“Except as otherwise provided in this section, gross income of an employee does not include employer-provided coverage under an accident or health plan.”
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