### Question
How does Miscellaneous Excise Taxes define group health plan?


### Answer
Under *26 U.S.C. § 4980B*, **group health plan** is defined as:

> given such term by section 5000(b)(1). 

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

