Comparability excise tax
(i) In general
(i)In general#
Except as provided in clause (ii), section 4980G shall not apply to qualified HSA distributions.
(ii)Failure to offer to all employees#
In the case of a qualified HSA distribution to any employee, the failure to offer such distribution to any eligible individual covered under a high deductible health plan of the employer shall (notwithstanding section 4980G(d)) be treated for purposes of section 4980G as a failure to meet the requirements of section 4980G(b).