Government Code References & Programs
The Employee Wellness Plan is built on a foundation of established IRS tax code, federal law, and government-recognized programs. Every aspect is grounded in verifiable government statutes and rulings.
IRS Tax Code & Rulings
The Internal Revenue Code sections and official IRS guidance that authorize and govern the EWP program structure.
Core IRS Tax Code Sections
The primary Internal Revenue Code sections that authorize and govern the EWP program structure.
IRC §105(b)
Medical Expense Reimbursements
Excludes employer-provided reimbursements for medical care from an employee's gross income. This is the foundational section enabling the EWP reimbursement structure.
IRC §106(a)
Employer-Provided Health Coverage
Excludes employer contributions to accident and health plans from an employee's gross income, forming the basis for tax-free employer health benefit contributions.
IRC §125
Cafeteria Plans
Allows employees to choose between taxable and nontaxable benefits, enabling pre-tax payroll deductions for qualified health benefits and reducing both employer and employee FICA taxes.
IRC §213(d)
Qualified Medical Expenses
Defines what constitutes a qualified medical expense eligible for tax-advantaged treatment, including preventative care, diagnostics, and supplemental health services.
IRS Publications & Revenue Rulings
Official IRS guidance documents and revenue rulings that directly support EWP program compliance.
IRS Publication 15-B
Employer's Tax Guide to Fringe Benefits
The IRS's comprehensive guide for employers on the tax treatment of fringe benefits, including health plans, cafeteria plans, and employee wellness programs.
Rev. Ruling 2003-102
Medical Reimbursement Plan Guidance
IRS Revenue Ruling clarifying the tax treatment of employer-sponsored medical reimbursement arrangements under §105(b), directly applicable to the EWP structure.
IRS Notice 2013-54
Health Reimbursement Arrangement Rules
IRS guidance on the application of market reform provisions to health reimbursement arrangements and employer payment plans under the Affordable Care Act.
ERISA §3(1)
Employee Welfare Benefit Plans
The Employee Retirement Income Security Act definition of employee welfare benefit plans, establishing the federal framework under which employer health and wellness programs operate.
Government Programs & Agencies
Federal agencies and government programs that establish the regulatory environment for employer-sponsored wellness and health benefit plans.
Federal Government Health Programs
Key federal programs and agencies that establish the regulatory environment for employer-sponsored wellness and health benefit plans.
CMS
Centers for Medicare & Medicaid Services
The federal agency overseeing Medicare, Medicaid, and the Health Insurance Marketplace. CMS regulations directly affect employer group health plan requirements and ACA compliance obligations.
DOL — EBSA
Employee Benefits Security Administration
The Department of Labor division responsible for administering and enforcing ERISA, protecting the rights of employee benefit plan participants and beneficiaries.
HHS — OCR
Office for Civil Rights — HIPAA Enforcement
The HHS division responsible for enforcing HIPAA Privacy and Security Rules, applicable to employer wellness programs that handle protected health information.
EEOC
Equal Employment Opportunity Commission
Federal agency that enforces workplace anti-discrimination laws. EEOC wellness program rules govern voluntary participation requirements and ADA/GINA compliance for employer health programs.
Workplace Wellness Program Guidance
Government resources and regulatory guidance specifically addressing employer wellness program design, compliance, and best practices.
ACA §2705
Nondiscrimination in Health Programs — Wellness
Affordable Care Act provision establishing rules for wellness programs offered in connection with group health plans, including incentive limits and reasonable alternative standards.
DOL Final Rule
Incentives for Nondiscriminatory Wellness Programs
Department of Labor final rule implementing ACA wellness program provisions, jointly issued with HHS and Treasury, governing participatory and health-contingent wellness programs.
IRS FAQ
Employer Health Care Arrangements — IRS FAQ
IRS frequently asked questions addressing employer payment plans, health reimbursement arrangements, and the tax treatment of employer contributions to employee health coverage.
CDC — NIOSH
Total Worker Health Program
CDC/NIOSH's Total Worker Health initiative providing evidence-based guidance for integrated employer wellness programs that protect and promote worker safety, health, and well-being.
Important Disclaimer
The references on this page are provided for informational purposes only and link directly to official government sources. The Employee Wellness Plan is designed to comply with applicable IRS regulations; however, tax laws are subject to change and individual circumstances vary. We strongly recommend consulting a qualified tax advisor, CPA, or ERISA attorney before implementing any employee benefits program.
Questions About Compliance?
Our team works alongside qualified tax professionals to ensure every EWP implementation meets current IRS standards.