{"data":{"id":"us-tn/tenn.-code-ann.-56-7-2206","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 56-7-2206","heading":"Applicability","body":"(a) A health benefit plan is subject to this part if it provides health benefits for small employers and if either of the following conditions is met: (1) Any part of the premiums or benefits is paid by a small employer, or any covered individual is reimbursed, whether through wage adjustments or otherwise, by a small employer for any portion of the premium, or for which the small employer has permitted payroll deduction for the covered individual, whether or not the coverage is issued through a group or individual policy of insurance, and whether or not the small employer pays any part of the premium; or (2) The health benefit plan is treated by the employer or any of the covered individuals as part of a plan or program for the purpose of § 106 or § 162 of the Internal Revenue Code ( 26 U.S.C. §§ 106 and 162 ). (b) Chapter 5, part 3 of this title does not apply to individual accident and health insurance policies or contracts to the extent they are subject to this part. Acts 1992, ch. 808, § 6.\n(a) A health benefit plan is subject to this part if it provides health benefits for small employers and if either of the following conditions is met: (1) Any part of the premiums or benefits is paid by a small employer, or any covered individual is reimbursed, whether through wage adjustments or otherwise, by a small employer for any portion of the premium, or for which the small employer has permitted payroll deduction for the covered individual, whether or not the coverage is issued through a group or individual policy of insurance, and whether or not the small employer pays any part of the premium; or (2) The health benefit plan is treated by the employer or any of the covered individuals as part of a plan or program for the purpose of § 106 or § 162 of the Internal Revenue Code ( 26 U.S.C. §§ 106 and 162 ).\n(1) Any part of the premiums or benefits is paid by a small employer, or any covered individual is reimbursed, whether through wage adjustments or otherwise, by a small employer for any portion of the premium, or for which the small employer has permitted payroll deduction for the covered individual, whether or not the coverage is issued through a group or individual policy of insurance, and whether or not the small employer pays any part of the premium; or\n(2) The health benefit plan is treated by the employer or any of the covered individuals as part of a plan or program for the purpose of § 106 or § 162 of the Internal Revenue Code ( 26 U.S.C. §§ 106 and 162 ).\n(b) Chapter 5, part 3 of this title does not apply to individual accident and health insurance policies or contracts to the extent they are subject to this part.","path":["TN Code","Title 56","Chapter 7"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"4c5fff17fadd47de5591c634716877db26b2fbba1bf8099d1cdf3cbdf6d818bc","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-56-7-2205","next":"us-tn/tenn.-code-ann.-56-7-2207"},"notice":"GroundRules: Original legal text. Not legal advice."}