US Code

Public Law 119-73 (01/23/2026)

42 U.S.C. § 300bb–8

Definitions

For purposes of this subchapter—
(1)

Group health plan

1

1 So in original. Probably should be preceded by “section”.
section 7702B(c) of title 26section 9831(d)(2) of title 26The term “group health plan” has the meaning given such term in 5000(b)  of title 26. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in ). Such term shall not include any qualified small employer health reimbursement arrangement (as defined in ).

(2)

Covered employee

section 401(c)(1) of title 26The term “covered employee” means an individual who is (or was) provided coverage under a group health plan by virtue of the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in ).

(3)

Qualified beneficiary

(A)

In general

The term “qualified beneficiary” means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for that employee, is a beneficiary under the plan—
(i)
as the spouse of the covered employee, or
(ii)
as the dependent child of the employee.
Such term shall also include a child who is born to or placed for adoption with the covered employee during the period of continuation coverage under this subchapter.
(B)

Special rule for terminations and reduced employment

section 300bb–3(2) of this titleIn the case of a qualifying event described in , the term “qualified beneficiary” includes the covered employee.

(4)

Plan administrator

section 1002(16)(A) of title 29The term “plan administrator” has the meaning given the term “administrator” by .

July 1, 1944, ch. 373Pub. L. 99–272, title X, § 10003(a)100 Stat. 236Pub. L. 100–647, title III, § 3011(b)(7)102 Stat. 3625Pub. L. 101–239, title VI, § 6801(c)(1)103 Stat. 2297Pub. L. 104–191, title I, § 102(d)110 Stat. 1978Pub. L. 114–255, div. C, title XVIII, § 18001(c)(2)130 Stat. 1344(, title XXII, § 2208, as added , , ; amended , , ; , , ; , title III, § 321(d)(3), title IV, § 421(a)(3), , , 2059, 2088; , , .)

Editorial Notes

Amendments

Pub. L. 114–255section 9831(d)(2) of title 262016—Par. (1). inserted at end “Such term shall not include any qualified small employer health reimbursement arrangement (as defined in ).”

Pub. L. 104–191, § 321(d)(3)section 7702B(c) of title 261996—Par. (1). , inserted at end “Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in ).”

Pub. L. 104–191, § 102(d), substituted “5000(b)” for “section 162(i)(2)”.

Pub. L. 104–191, § 421(a)(3)Par. (3)(A). , inserted at end “Such term shall also include a child who is born to or placed for adoption with the covered employee during the period of continuation coverage under this subchapter.”

Pub. L. 101–239section 401(c)(1) of title 261989—Par. (2). substituted “the performance of services by the individual for 1 or more persons maintaining the plan (including as an employee defined in )” for “the individual’s employment or previous employment with an employer”.

Pub. L. 100–647section 162(i)(2) of title 261988—Par. (1). substituted “section 162(i)(2) of the Internal Revenue Code of 1986” for “section 162(i)(3) of the Internal Revenue Code of 1954”, which for purposes of codification was translated as “”.

Statutory Notes and Related Subsidiaries

Effective Date of 2016 Amendment

Pub. L. 114–255, div. C, title XVIII, § 18001(c)(3)130 Stat. 1344

section 300gg–91 of this title“The amendments made by this subsection [amending this section and ] shall apply to plan years beginning after .”
, , , provided that:

Effective Date of 1996 Amendment

section 321(d)(3) of Pub. L. 104–191section 321(f) of Pub. L. 104–191section 7702B of Title 26Amendment by applicable to contracts issued after , see , set out as an Effective Date note under , Internal Revenue Code.

section 421(a)(3) of Pub. L. 104–191section 421(d) of Pub. L. 104–191section 4980B of Title 26Amendment by effective , regardless of whether the qualifying event occurred before, on, or after such date, see , set out as a note under .

Effective Date of 1989 Amendment

Pub. L. 101–239, title VI, § 6801(c)(2)103 Stat. 2298

“The amendment made by paragraph (1) [amending this section] shall apply to plan years beginning after .”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–647section 162(k) of Title 26section 10001(e)(2) of Pub. L. 99–272section 3011(d) of Pub. L. 100–647section 162 of Title 26Amendment by applicable to taxable years beginning after , but not applicable to any plan for any plan year to which , Internal Revenue Code (as in effect on the day before ), did not apply by reason of , see , set out as a note under .