# 26 U.S.C. § 4980G: Failure of employer to make comparable health savings account contributions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4980G>. Cite pinpoints as 26 U.S.C. § 4980G(a)(1).

## § 4980G(a) General rule

In the case of an employer who makes a contribution to the health savings account of any employee during a calendar year, there is hereby imposed a tax on the failure of such employer to meet the requirements of subsection (b) for such calendar year.

## § 4980G(b) Rules and requirements

Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section.

## § 4980G(c) Regulations

The Secretary shall issue regulations to carry out the purposes of this section, including regulations providing special rules for employers who make contributions to Archer MSAs and health savings accounts during the calendar year.

## § 4980G(d) Exception

For purposes of applying section 4980E to a contribution to a health savings account of an employee who is not a highly compensated employee (as defined in section 414(q)), highly compensated employees shall not be treated as comparable participating employees.

## Regulations

- [Treas. Reg. § 54.4980G-0](/26/reg/54.4980G-0.md): Table of contents. (interprets § 4980G)
- [Treas. Reg. § 54.4980G-1](/26/reg/54.4980G-1.md): Failure of employer to make comparable health savings account contributions. (interprets § 4980G)
- [Treas. Reg. § 54.4980G-2](/26/reg/54.4980G-2.md): Employer contribution defined. (interprets § 4980G)
- [Treas. Reg. § 54.4980G-3](/26/reg/54.4980G-3.md): Failure of employer to make comparable health savings account contributions. (interprets § 4980G)
- [Treas. Reg. § 54.4980G-4](/26/reg/54.4980G-4.md): Calculating comparable contributions. (interprets § 4980G)
- [Treas. Reg. § 54.4980G-5](/26/reg/54.4980G-5.md): HSA comparability rules and cafeteria plans and waiver of excise tax. (interprets § 4980G)
- [Treas. Reg. § 54.4980G-6](/26/reg/54.4980G-6.md): Special rule for contributions made to the HSAs of nonhighly compensated employees. (interprets § 4980G)
- [Treas. Reg. § 54.4980G-7](/26/reg/54.4980G-7.md): Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012. (interprets § 4980G)

## Final rules

- [74 FR 45994](https://www.federalregister.gov/documents/2009/09/08/E9-21225/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g-and-requirement-of) (2009): Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G
- [73 FR 20794](https://www.federalregister.gov/documents/2008/04/17/E8-8214/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g) (2008): Employer Comparable Contributions to Health Savings Accounts Under Section 4980G
- [71 FR 43056](https://www.federalregister.gov/documents/2006/07/31/E6-11991/employer-comparable-contributions-to-health-savings-accounts-under-section-4980g) (2006): Employer Comparable Contributions to Health Savings Accounts Under Section 4980G

## Connections

Cites: § 414 Definitions and special rules; § 4980E Failure of employer to make comparable Archer MSA contributions

Cited by: § 106 Contributions by employer to accident and health plans

## Amendments

- 2003-12-08: [Pub. L. 108-173](/26/act/108-173.md), 117 Stat. 2478
- 2006-12-20: [Pub. L. 109-432](/26/act/109-432.md), 120 Stat. 2951