Excepted Fertility Benefits
2026-09479 · proposed_rule · published 2026-05-13 · comments close 2026-07-13
Abstract
This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act to establish certain fertility benefits as a new category of limited excepted benefits. Excepted benefits are generally exempt from the market requirements that were added to those laws by the Health Insurance Portability and Accountability Act, the Patient Protection and Affordable Care Act, the No Surprises Act, and certain other Federal laws specifically related to group health plans and group and individual health insurance coverage.
- Agencies
- Treasury Department (
TREAS), Internal Revenue Service (IRS), Labor Department (DOL), Employee Benefits Security Administration (EBSA), Health and Human Services Department (HHS) - Dockets
REG-118484-25,CMS-9879-P- RIN
0938-AV94- Topics
- Child support, Employee benefit plans, Excise taxes, Health care, Health insurance, Infants and children, Maternal and child health, Penalties, Pensions, Privacy, Reporting and recordkeeping requirements
- CFR references
- 26 CFR 54, 29 CFR 2590, 45 CFR 146