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['Employee Benefits']
['HIPAA privacy and security', 'HIPAA portability']
04/14/2026
§327. EFFECTIVE DATES. (26 usc 4980C)
Health Insurance Portability and Accountability Act of 1996
TITLE III—TAX-RELATED HEALTH PROVISIONS
(a) In General.—The provisions of, and amendments made by, this part shall apply to contracts issued after December 31, 1996. The provisions of section 321(f) (relating to transition rule) shall apply to such contracts.
(b) Issuers.—The amendments made by section 326 shall apply to actions taken after December 31, 1996.
['Employee Benefits']
['HIPAA privacy and security', 'HIPAA portability']
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