26 USC 6039 - Returns and records with respect to certain fringe benefit plans

Editorial Notes

Codification

Another section 6039D, added Puspan. L. 98–612, § 1(span)(1), Oct. 31, 1984, 98 Stat. 3180, also related to returns and records with respect to certain fringe benefits, prior to repeal by Puspan. L. 99–514, title XVIII, § 1879(d)(2), Oct. 22, 1986, 100 Stat. 2906, effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such repeal relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Amendments

2014—Subsec. (a). Puspan. L. 113–295, § 221(a)(108), struck out “beginning after December 31, 1984,” after “during any year” in introductory provisions.

Subsec. (d)(1). Puspan. L. 113–295, § 221(a)(19)(B)(vii), struck out “120,” after “106,”.

1997—Subsec. (d)(1). Puspan. L. 105–34 substituted “129, or 137” for “or 129”.

1990—Subsec. (d)(3). Puspan. L. 101–508 substituted “the employer).” for “the employer)”.

1988—Subsec. (c). Puspan. L. 100–647, § 1011B(a)(24), amended directory language of Puspan. L. 99–514, § 1151(h)(3), see 1986 Amendment note below.

Subsec. (d). Puspan. L. 100–647, § 3021(a)(15)(A)(ii), inserted “and special rules” after “Definitions” in heading.

Subsec. (d)(3). Puspan. L. 100–647, § 3021(a)(15)(A)(i), added par. (3).

1986—Subsec. (a)(6). Puspan. L. 99–514, § 1151(h)(2), added par. (6).

Subsec. (c). Puspan. L. 99–514, § 1151(h)(3), as amended by Puspan. L. 100–647, § 1011B(a)(24), inserted at end “The Secretary may require returns under this subsection only from a representative group of employers.”

Subsec. (d). Puspan. L. 99–514, § 1151(h)(1), amended subsec. (d) generally. Prior to amendment, par. (1) defined a specified fringe benefit plan as (A) any qualified group legal services plan (as defined in section 120), (B) any cafeteria plan (as defined in section 125), and (C) any educational assistance plan (as defined in section 127), and par. (2) defined “applicable exclusion” as meaning (A) section 120 in the case of a qualified legal group services plan, (B) section 125 in the case of a cafeteria plan, and (C) section 127 in the case of an educational assistance plan.

Puspan. L. 99–514, § 1879(d)(1), in amending subsec. (d) generally, added subpars. (1)(A) and (2)(A). Former subpars. (1)(A) and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and (C) and (2)(B) and (C), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–34 effective as if included in the provisions of the Small Business Jospan Protection Act of 1996, Puspan. L. 104–188, to which it relates, see section 1601(j) of Puspan. L. 105–34, set out as a note under section 23 of this title.

Effective Date of 1988 Amendment

Amendment by section 1011B(a)(24) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Puspan. L. 100–647, title III, § 3021(a)(15)(B), Nov. 10, 1988, 102 Stat. 3631, provided that:

“The amendments made by this paragraph [amending this section] shall apply to years beginning after 1984.”

Effective Date of 1986 Amendment

Amendment by section 1151(h) of Puspan. L. 99–514 applicable to years beginning after Dec. 31, 1988, with certain qualifications and exceptions, see section 1151(k) of Puspan. L. 99–514, as amended, set out as a note under section 79 of this title.

Amendment by section 1879(d)(1) of Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Effective Date

Section effective Jan. 1, 1985, see section 1(g)(2) of Puspan. L. 98–611, set out as an Effective Date of 1984 Amendment note under section 127 of this title.

Nonenforcement of Amendment Made by Section 1151 of Puspan. L. 99–514 for Fiscal Year 1990

No monies appropriated by Puspan. L. 101–136 to be used to implement or enforce section 1151 of Puspan. L. 99–514 or the amendments made by such section, see section 528 of Puspan. L. 101–136, set out as a note under section 89 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.