CFR›Title 26›Chapter I›Part 46›Subpart C ContainsSections 46.4375-1–46.4377-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart C—Fees on Insured and Self-insured Health Plans Sections 46.4375-1 § 46.4375-1 Fee on issuers of specified health insurance policies. 46.4376-1 § 46.4376-1 Fee on sponsors of self-insured health plans. 46.4377-1 § 46.4377-1 Definitions and special rules. SourceT.D. 9602, 77 FR 72728, Dec. 6, 2012, unless otherwise noted. Previous B Subpart B—Tax on Policies Issued by Foreign Insurers Next D Subpart D—Excise Tax on Obligations Not in Registered Form