[Federal Register Volume 74, Number 193 (Wednesday, October 7, 2009)]
[Proposed Rules]
[Pages 51710-51711]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-22512]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-123829-08]
RIN 1545-BI02


Genetic Information Nondiscrimination Act

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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SUMMARY: Elsewhere in this issue of the Federal Register, the IRS is 
issuing temporary and final regulations governing the provisions of the 
Genetic Information Nondiscrimination Act (GINA) prohibiting 
discrimination based on genetic information for group health plans. The 
IRS is issuing the temporary and final regulations at the same time 
that the Employee Benefits Security Administration of the U.S. 
Department of Labor and the Centers for Medicare & Medicaid Services of 
the U.S. Department of Health and Human Services are issuing 
substantially similar interim final regulations with respect to GINA 
for group health plans and issuers of health insurance coverage offered 
in connection with a group health plan under the Employee Retirement 
Income Security Act of 1974 and the Public Health Service Act. The 
temporary regulations provide guidance to employers and group health 
plans relating to the group health plan genetic nondiscrimination 
requirements. The text of those temporary regulations also serves as 
the text of these proposed regulations.

DATES: Written or electronic comments and requests for a public hearing 
must be received by January 5, 2010.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-123829-08), Room 
5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered to: 
CC:PA:LPD:PR (REG-123829-08), Courier's Desk, Internal Revenue Service, 
1111 Constitution Avenue, NW., Washington, DC 20224. Alternatively, 
taxpayers may submit comments electronically via the Federal 
eRulemaking Portal at http://www.regulations.gov (IRS REG-123829-08).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Russ 
Weinheimer at 202-622-6080; concerning submissions of comments, 
Oluwafumilayo Taylor at (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collection of information referenced in this notice of proposed 
rulemaking has been submitted to the Office of Management and Budget 
for review in accordance with the Paperwork Reduction Act of 1995 (44 
U.S.C. 3507(d)). Comments on the collection of information should be 
sent to the Office of Management and Budget, Attn: Desk Officer for the 
Department of the Treasury, Office of Information and Regulatory 
Affairs, Washington, DC 20503, with copies to the Internal Revenue 
Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP, 
Washington, DC 20224. Comments on the collection of information should 
be received by December 7, 2009. Comments are specifically requested 
concerning:
    <bullet> Whether the proposed collection of information is 
necessary for the proper performance of the functions of the Internal 
Revenue Service, including whether the information will have practical 
utility;
    <bullet> The accuracy of the estimated burden associated with the 
proposed collection of information (see the preamble to the temporary 
regulations published elsewhere in this issue of the Federal Register);
    <bullet> How to enhance the quality, utility, and clarity of the 
information to be collected;
    <bullet> How to minimize the burden of complying with the proposed 
collection of information, including the application of automated 
collection techniques or other forms of information technology; and
    <bullet> Estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.
    The collection of information is in Sec.  54.9802-3 (see the 
temporary regulations published elsewhere in this issue of the Federal 
Register). The collection of information is required so that the IRS 
can be apprised when a group health plan is conducting research with 
respect to genetic information of plan participants or beneficiaries to 
ensure that all the requirements of the research exception to GINA are 
being complied with. The likely respondents are business or other for-
profit institutions, and nonprofit institutions. Responses to this 
collection of information are required if a plan wishes to conduct 
genetic research with respect to participants or beneficiaries of the 
plan.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless it displays a valid 
control number assigned by the Office of Management and Budget.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Background

    The temporary regulations published elsewhere in this issue of the 
Federal Register add a new Sec.  54.9802-3T to the

[[Page 51711]]

Miscellaneous Excise Tax Regulations. In the same document, certain 
conforming changes are also being made to the final regulations under 
Sec. Sec.  54.9801-1, 54.9801-2, 54.9802-1, and 54.9831-1. The 
proposed, temporary, and final regulations are being published as part 
of a joint rulemaking with the Department of Labor and the Department 
of Health and Human Services (the joint rulemaking). The text of those 
temporary regulations also serves as the text of these proposed 
regulations. The preamble to the temporary regulations explains the 
temporary regulations.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in Executive Order 
12866. Therefore, a regulatory assessment is not required. It has also 
been determined that section 553(b) of the Administrative Procedure Act 
(5 U.S.C. chapter 5) does not apply to this proposed regulation. It is 
hereby certified that the collection of information contained in this 
notice of proposed rulemaking will not have a significant impact on a 
substantial number of small entities. Accordingly, a regulatory 
flexibility analysis is not required. GINA requires group health plans 
claiming the research exception to GINA to notify the Secretary of the 
Treasury when the exception is being claimed. This notice of proposed 
rulemaking does not add to the reporting requirement imposed by the 
statute. Moreover, it is anticipated that very few and only the largest 
group health plans are likely to claim the research exception to GINA 
and thus be subject to the reporting requirement. For this reason, the 
burden imposed by the reporting requirement of the statute and this 
notice of proposed rulemaking on small entities is expected to be near 
zero. For further information and for analyses relating to the joint 
rulemaking, see the preamble to the joint rulemaking. Pursuant to 
section 7805(f) of the Internal Revenue Code, this notice of proposed 
rulemaking will be submitted to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on its impact on small 
business.

Comments and Requests for a Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments (a signed original 
and eight (8) copies) or electronic comments that are submitted timely 
to the IRS. Comments are specifically requested on the clarity of the 
proposed regulations and how they may be made easier to understand. All 
comments will be available for public inspection and copying. A public 
hearing may be scheduled if requested in writing by a person that 
timely submits written comments. If a public hearing is scheduled, 
notice of the date, time, and place for the hearing will be published 
in the Federal Register.

Drafting Information

    The principal author of these proposed regulations is Russ 
Weinheimer, Office of the Division Counsel/Associate Chief Counsel (Tax 
Exempt and Government Entities), IRS. The proposed regulations, as well 
as the temporary and final regulations, have been developed in 
coordination with personnel from the U.S. Department of Labor and the 
U.S. Department of Health and Human Services.

List of Subjects in 26 CFR Part 54

    Excise taxes, Health insurance, Pensions, Reporting and 
recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 54 is proposed to be amended as follows:

PART 54--PENSION EXCISE TAXES

    Paragraph 1. The authority citation for part 54 is amended by 
adding an entry in numerical order to read as follows:

    Authority:  26 U.S.C. 7805 * * *
    Section 54.9802-3 also issued under 26 U.S.C. 9833. * * *

    Par. 2. Section 54.9802-3 is added to read as follows:


Sec.  54.9802-3  Additional requirements prohibiting discrimination 
based on genetic information.

    [The text of proposed Sec.  54.9802-3 is the same as the text of 
Sec.  54.9802-3T published elsewhere in this issue of the Federal 
Register].

Linda E. Stiff,
Deputy Commissioner for Services and Enforcement.
[FR Doc. E9-22512 Filed 10-1-09; 11:15 am]
BILLING CODE 4830-01-P