Internal Revenue Bulletin:  2008-36 

September 8, 2008 

EXCISE TAX


Table of Contents

REG-120476-07 REG-120476-07

Proposed regulations under section 4980G of the Code as amended by the Tax Relief and Health Care Act of 2006 provide guidance on employer contributions to Health Savings Accounts (HSAs). The regulations provide guidance on contributions to nonhighly compensated employees, guidance for employers that offer qualified HSA distributions, and guidance for employers that choose to make the maximum annual HSA contribution on behalf of all employees who are eligible individuals during the last month of the taxable year. The regulations also provide guidance relating to the requirement of a return to accompany payment of the excise tax under section 4980B, 4980D, 4980E, or 4980G and the time for filing that return. A public hearing is scheduled for October 30, 2008.


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