qualified health plan expenses
Defined in 2 places — 1 distinct definitions of the United States Code.
For purposes of this subsection, the term "qualified health plan expenses" means amounts paid or incurred by the employer to provide and maintain a group health plan (as defined in section 5000(b)(1)), but only to the extent that such amounts are excluded from the gross income of employees by reason of section 106(a).
Same definition in 2 sections
- 2021–present26 U.S.C. § 3131Internal Revenue Code · Credit for paid sick leave · for purposes of this section
- 2021–present26 U.S.C. § 3132Internal Revenue Code · Payroll credit for paid family leave · in this section