# Pub. L. 119-75: changes to the Internal Revenue Code

2026-02-03, 140 Stat. 732. Source: <https://www.govinfo.gov/link/plaw/119/public/75>.

## Legislative history

- Bill: [H.R. 7148](https://www.congress.gov/bill/119th-congress/house-bill/7148)

## § 4980D: Failure to meet certain group health plan requirements

- § 4980D(g): Pub. L. 119–75 added subsec. (g).

## § 9826: Oversight of entities that provide pharmacy benefit management services

- Enacted 26 U.S.C. § 9826.

## § 9831: General exceptions

- § 9831(a)(2): Pub. L. 119–75 inserted “other than with respect to section 9826 of this title,” before “any group health plan”.