['Employee Benefits']

['HIPAA privacy and security', 'HIPAA portability']

04/14/2026

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Topic Search
Employee Benefits - HIPAA privacy and security

TITLE III—TAX-RELATED HEALTH PROVISIONS

RegSense HIPAA privacy and security Employee Benefits Focus Area Agency Publication Compliance Docs English HIPAA portability USA

Health Insurance Portability and Accountability Act of 1996

§300. AMENDMENT OF 1986 CODE.

Subtitle A—Medical Savings Accounts

§301. MEDICAL SAVINGS ACCOUNTS.

Subtitle B—Increase in Deduction for Health Insurance Costs of Self-Employed Individuals

§311. INCREASE IN DEDUCTION FOR HEALTH INSURANCE COSTS OF SELF-EMPLOYED INDIVIDUALS.

Subtitle C—Long-Term Care Services and Contracts

PART I—GENERAL PROVISIONS

§321. TREATMENT OF LONG-TERM CARE INSURANCE.

§322. QUALIFIED LONG-TERM CARE SERVICES TREATED AS MEDICAL CARE.

§323. REPORTING REQUIREMENTS.

PART II—CONSUMER PROTECTION PROVISIONS

§325. POLICY REQUIREMENTS.

§326. REQUIREMENTS FOR ISSUERS OF QUALIFIED LONG-TERM CARE & INSURANCE CONTRACTS.

§327. EFFECTIVE DATES. (26 usc 4980C)

Subtitle D—Treatment of Accelerated Death Benefits

§331. TREATMENT OF ACCELERATED DEATH BENEFITS BY RECIPIENT.

§332. TAX TREATMENT OF COMPANIES ISSUING QUALIFIED ACCELERATED DEATH BENEFIT RIDERS.

Subtitle E—State Insurance Pools

§341. EXEMPTION FROM INCOME TAX FOR STATE-SPONSORED ORGANIZATIONS PROVIDING HEALTH COVERAGE FOR HIGH-RISK INDIVIDUALS.

§342. EXEMPTION FROM INCOME TAX FOR STATE-SPONSORED WORKMEN'S COMPENSATION REINSURANCE ORGANIZATIONS.

Subtitle F—Organizations Subject to Section 833

§351. ORGANIZATIONS SUBJECT TO SECTION 833.

Subtitle G—IRA Distributions to the Unemployed

§361. DISTRIBUTIONS FROM CERTAIN PLANS MAY BE USED WITHOUT ADDITIONAL TAX TO PAY FINANCIALLY DEVASTATING MEDICAL EXPENSES.

Subtitle H—Organ and Tissue Donation Information Included With Income Tax Refund Payments

§371. ORGAN AND TISSUE DONATION INFORMATION INCLUDED WITH INCOME TAXREFUND PAYMENTS (26 USC 6042 note)

['Employee Benefits']

['HIPAA privacy and security', 'HIPAA portability']

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