C.F.R. » Title 48 » CHAPTER 16—OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION › SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS › PART 1631—CONTRACT COST PRINCIPLES AND PROCEDURES › Subpart 1631.2—Contracts With Commercial Organizations

48 C.F.R. § 1631.205-41

1631.205-41 Taxes.

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5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any State, the District of Columbia, or the Commonwealth of Puerto Rico, or by any political subdivision or other governmental authority of those entities. Therefore, FAR 31.205-41 is modified to include those taxes as unallowable costs. The prohibited payments, referred to elsewhere in these regulations as “premium taxes,” applies to all payments directed by States or municipalities, regardless of how they may be titled, to whom they must be paid, or the purpose for which they are collected, and it applies to all forms of direct and indirect measurements on FEHBP premiums, however modified, to include cost per contract or enrollee, with the sole exception of a tax on net income or profit, if that tax, fee, or payment is applicable to a broad range of business activity.

[56 FR 57496, Nov. 12, 1991]
Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1995–2021 · leading case: Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021).
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Health Net Life Ins. Co. v. Dept. of Rev., 24 Or. Tax 514 (Or. T.C. 2021). · cites it 4× “” 48 CFR § 1631.205-41 (emphasis added) (the “FEHBP Preemption Regulation”) (also reprinted in Appendix); see 56 Fed Reg 57496-97 (Nov 12, 1991).”
Grp. Health Co-Op. v. City of Seattle, 189 P.3d 216 (Wash. Ct. App. 2008). “See 48 C.F.R. § 1631.205-41 (preemption "applies to all payments directed by States or municipalities, regardless of how they may be titled, to whom they must be paid, or the purpose for which they are collected, and it applies to all forms of direct and indirect measurements on…”
Grp. Health Coop. v. City of Seattle, 146 Wash. App. 80 (Wash. Ct. App. 2008). “See 48 C.F.R. § 1631.205-41 (preemption “applies to all payments directed by States or municipalities, regardless of how they may be titled, to whom they must be paid, or the purpose for which they are collected, and it applies to all forms of direct and indirect measurements on…”
Mobility Med., Inc. v. Mississippi Dep't of Revenue, 119 So. 3d 1002 (Miss. 2013). “48 C.F.R. § 1631.205-41 (2011). The prohibition applies to any tax, fee, or monetary payment directly or indirectly imposed on FEHBP premiums.”
In re the Consol. Hosp. Surcharge Appeals of Gillette Child.'s Specialty Healthcare, 867 N.W.2d 513 (Minn. Ct. App. 2015). “See 48 C.F.R. § 1631.205-41 (implementing section 8909(f)).”
United States v. West Virgina, 339 F.3d 212 (4th Cir. 2003). · cites it 2× “As neither section 8909(f), nor its accompanying regulation, 48 C.F.R. § 1631.205-41 , provides guidance as to that definition, we instead look to the consistent usage of that term, as it stood in 1990 when Congress amended the provision.”
Health Maint. Org. of New Jersey, Inc. v. Whitman, 72 F.3d 1123 (3rd Cir. 1995). · cites it 2× “As a result, OPM interprets the statute as follows: “[t]he prohibited payments, referred to elsewhere in these regulations as ‘premium taxes,’ applies to all payments directed by States or municipalities, regardless of how they may be titled, to whom they must be paid, or the…”
United States v. State of WV, 339 F.3d 212 (4th Cir. 2003). · cites it 2× “As neither section 8909(f), nor its accompanying regulation, 48 C.F.R. § 1631.205-41 , provides guidance as to that definition, we instead look to the consistent usage of that term, as it stood in 1990 when Congress amended the provision.”
Mobility Med., Inc. v. Mississippi Dep't of Revenue (Miss. 2011). “48 C.F.R. § 1631.205-41 (2011). The prohibition applies to any tax, fee, or monetary payment directly or indirectly imposed on FEHBP premiums.”
In the Matter of the Consol. Hosp. Surcharge Appeals of Gillette Child.'s Specialty Healthcare, St. Luke's Hosp., North Mem'l Health Care, HealthEast Care Sys., Park Nicollet Health Servs., Fairview Health Servs., & Child.'s Hospitals & Clinics of Minnesota. (Minn. Ct. App. 2015). “See 48 C.F.R. § 1631.205-41 (implementing section 8909(f)).”
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