§ 4959. Taxes on failures by hospital organizations

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If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

(Added Pub. L. 111–148, title IX, § 9007(b)(1), Mar. 23, 2010, 124 Stat. 857.)

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U.S. Code

§ 501
Exemption from tax on corporations, certain trusts, etc.

statutes-at-large

Public Law 111–148
Entitled The Patient Protection and Affordable Care Act

Traces to 1 document

U.S. Code

Exemption from tax on corporations, certain trusts, etc.
§ 501

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Pub. L. 111–148, title IX, § 9007(b)(1)
124 Stat. 857
section 9007(f)(3) of Pub. L. 111–148

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cites case law

§ 4959

Taxes on failures by hospital organizations

U.S.C.×2

Stat.×1

U.S.C.§ 501

Pub. L.Pub. L. 111–148, title IX, § 9007(b)(1)

Stat.124 Stat. 857

Pub. L.section 9007(f)(3) of Pub. L. 111–148

Cites 4Cited by 3 across 2 sources