### Question
How does Miscellaneous Excise Taxes define coverage provider?


### Answer
Under *26 U.S.C. § 4980I*, **coverage provider** is defined as:

> each of the following:


#### (A) Health insurance coverage


If the applicable employer-sponsored coverage consists of coverage under a group health plan which provides health insurance coverage, the health insurance issuer

#### Citation:
  - *26 U.S.C. § 4980I*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

