Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations 12761 

the language ‘‘thereunder generally 

requires all’’ is corrected to read 

‘‘thereunder generally require all’’. 

2. On page 4793, first column, under 

the paragraph heading ‘‘Drafting 

Information’’ the third line, the language 

‘‘Office of Division Counsel/Associate’’ 

is corrected to read ‘‘Office of 

Associate’’. 

3. On page 4793, second column, the 

fourth line of the signature block, the 

language ‘‘Approved: January 22, 2015.’’ 

is corrected to read ‘‘Approved: January 

23, 2015.’’. 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2015–05518 Filed 3–10–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1, 53, and 602 

[TD 9708] 

RIN 1545–BK57; RIN 1545–BL30; RIN 1545– 

BL58 

Additional Requirements for Charitable 

Hospitals; Community Health Needs 

Assessments for Charitable Hospitals; 

Requirements of a Section 4959 Excise 

Tax Return and Time for Filing the 

Return; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations; correction. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9708) that were published in the 

Federal Register on December 31, 2014 

(79 FR 78954). The final regulations 

provide guidance regarding the 

requirements for charitable hospital 

organizations added by the Patient 

Protection and Affordable Care Act of 

2010. 

DATES: This correction is effective on 

March 11, 2015 and applicable 

beginning December 31, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Amy F. Giuliano, Amber L. MacKenzie, 

or Stephanie N. Robbins at (202) 317– 

5800 (not a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9708) that 

are the subject of this correction is 

under section 501(r)(3) of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9708) contains errors that may 

prove to be misleading and are in need 

of clarification. 

Correction of Publication 

Accordingly, the final regulations (TD 

9708), that are the subject of FR Doc. 

2014–30525, are corrected as follows: 

1. On page 78961, first column, the 

eleventh line of the first full paragraph, 

the language ‘‘only very serious failures, 

taking into’’ is corrected to read ‘‘only 

a very serious failure, taking into’’. 

2. On page 78975, third column, the 

last line of the column, the language 

‘‘members of the hospital’s community’’ 

is corrected to read ‘‘members of the 

hospital facility’s community’’. 

3. On page 78979, third column, the 

eighth line from the bottom the first full 

paragraph, the language ‘‘co-payments, 

co-insurance, or’’ is corrected to read 

‘‘co-payments, co-insurance, and’’. 

4. On page 78980, the third column, 

the seventh line from the top of the 

page, the language ‘‘form of copayments, co-insurance, or’’ is corrected 

to read ‘‘co-payments, co-insurance, 

and’’. 

5. On page 78981, the second column, 

the twenty-third line from the top of the 

page, the language ‘‘payments, coinsurance, or deductibles),’’ is corrected 

to read ‘‘payments, co-insurance, and 

deductibles),’’. 

6. On page 78982, the first column, 

the thirteenth line from the top of the 

page, the language ‘‘obtain such 

percentages, a hospital’’ is corrected to 

read ‘‘obtain such percentage(s), a 

hospital’’. 

7. On page 78983, the first column, 

the thirteenth line from the top of the 

page, the language ‘‘required under 

section 501(r)(6)).’’ is corrected to read 

‘‘required by the regulations under 

section 501(r)(6)).’’. 

8. On page 78983, the first column, 

the twelfth line from the bottom of the 

first full paragraph, the language 

‘‘facility must refund any amounts the’’ 

is corrected to read ‘‘facility must 

refund any amount the’’. 

9. On page 78997, the first column, 

the heading ‘‘Adoption of Amendment 

to the Regulation’’ is corrected to read 

‘‘Adoption of Amendments to the 

Regulation’’. 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2015–05520 Filed 3–10–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 53 

[TD 9708] 

RIN 1545–BK57; RIN 1545–BL30; RIN 1545– 

BL58 

Additional Requirements for Charitable 

Hospitals; Community Health Needs 

Assessments for Charitable Hospitals; 

Requirements of a Section 4959 Excise 

Tax Return and Time for Filing the 

Return; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9708) that were published in the 

Federal Register on December 31, 2014 

(79 FR 78954). The final regulations 

provide guidance regarding the 

requirements for charitable hospital 

organizations added by the Patient 

Protection and Affordable Care Act of 

2010. 

DATES: This correction is effective on 

March 11, 2015 and applicable 

beginning December 31, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Amy F. Giuliano, Amber L. MacKenzie, 

or Stephanie N. Robbins at (202) 317– 

5800 (not a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9708) that 

are the subject of this correction is 

under section 501(r)(3) of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9708) contains errors that may 

prove to be misleading and are in need 

of clarification. 

List of Subjects 

26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 53 

Excise taxes, Foundations, 

Investments, Lobbying, Reporting and 

recordkeeping requirements. 

Correction of Publication 

Accordingly, 26 CFR parts 1 and 53 

are corrected by making the following 

correcting amendments: 


Rmajette on DSK2VPTVN1PROD with RULES
12762 Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. Section 1.501(r)–0 is amended 

by revising the heading for the table of 

contents entry § 1.501(r)–7 to read as 

follows: 

§ 1.501(r)–0 Outlines of regulations. 

* * * * * 

§ 1.501(r)–7 Effective/applicability date. 

* * * * * 

■ Par. 3. Section 1.501(r)–1 is amended 

by revising the first sentence of 

paragraph (b)(23) and revising 

paragraph (b)(29)(ii)(B) to read as 

follows: 

§ 1.501(r)–1 Definitions. 

* * * * * 

(b) * * * 

(23) Partnership agreement means, for 

purposes of paragraph (b)(22)(ii)(B) of 

this section, all written agreements 

among the partners, or between one or 

more partners and the partnership, and 

concerning affairs of the partnership 

and responsibilities of the partners, 

whether or not embodied in a document 

referred to by the partners as the 

partnership agreement. * * * 

* * * * * 

(29) * * * 

(ii) * * * 

(B) Without paying a fee to the 

hospitality facility, hospital 

organization, or other entity maintaining 

the Web site; and 

* * * * * 

■ Par. 4. Section 1.501(r)–2 is amended 

by revising the second sentence of 

paragraph (c) to read as follows: 

§ 1.501(r)–2 Failures to satisfy section 

501(r). 

* * * * * 

(c) * * * For purposes of this 

paragraph (c), a ‘‘willful’’ failure 

includes a failure due to gross 

negligence, reckless disregard, or willful 

neglect, and an ‘‘egregious’’ failure 

includes only a very serious failure, 

taking into account the severity of the 

impact and the number of affected 

persons. * * * 

* * * * * 

■ Par. 5. Section 1.501(r)–3 is amended 

by revising the introductory text of 

paragraph (c)(2) to read as follows: 

§ 1.501(r)–3 Community health needs 

assessments. 

* * * * * 

(c) * * * 

(2) Description of how the hospital 

facility plans to address a significant 

health need. A hospital facility’s 

implementation strategy will have 

described a plan to address a significant 

health need identified through a CHNA 

for purposes of paragraph (c)(1)(i) of this 

section if the implementation strategy— 

* * * * * 

■ Par. 6. Section 1.501(r)–6 is amended 

by: 

■ 1. Revising paragraph (c)(4)(i)(A). 

■ 2. Revising the first sentence of 

paragraph (c)(4)(iii)(A). 

■ 3. Revising the second of paragraph 

(c)(4)(iv), Example 2. 

■ 4. Revising paragraph (c)(6)(i)(C)(1). 

The revisions read as follows: 

§ 1.501(r)–6 Billing and collection. 

* * * * * 

(c) * * * 

(4) * * * 

(i) * * * 

(A) Provides the individual with a 

written notice that indicates financial 

assistance is available for eligible 

individuals, that identifies the ECA(s) 

that the hospitality facility (or other 

authorized party) intends to initiate to 

obtain payment for the care, and that 

states a deadline after which such 

ECA(s) may be initiated that is no earlier 

than 30 days after the date that the 

written notice is provided. 

* * * * * 

(iii) * * * 

(A) Otherwise meets the requirements 

of paragraph (c)(4)(i) of this section but, 

instead of the notice described in 

paragraph (c)(4)(i)(A) of this section, 

provides the individual with a FAP 

application form and a written notice 

indicating that financial assistance is 

available for eligible individuals and 

stating the deadline, if any, after which 

the hospital facility will no longer 

accept and process a FAP application 

submitted (or, if applicable, completed) 

by the individual for the previously 

provided care at issue. * * * 

* * * * * 

(iv) * * * 

Example 2. * * * Y also makes numerous 

attempts to encourage G to apply for financial 

assistance, including by calling G to inform 

her about the financial assistance available to 

eligible patients under Y’s FAP and to offer 

assistance with the FAP application process. 

* * * 

* * * * * 

(6) * * * 

(i) * * * 

(C) * * * 

(1) If the individual is determined to 

be eligible for assistance other than free 

care, provides the individual with a 

billing statement that indicates the 

amount the individual owes for the care 

as a FAP-eligible individual and how 

that amount was determined and that 

states, or describes how the individual 

can get information regarding, the AGB 

for the care. 

* * * * * 

PART 53—FOUNDATION AND SIMILAR 

EXCISE TAXES 

■ Par. 8. The authority citation for part 

53 continues to read in part as follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 9. In § 53.4959–1(c), the 

paragraph heading is revised to read as 

follows: 

§ 53.4959–1 Taxes on failures by hospital 

organizations to meet section 501(r)(3). 

* * * * * 

(c) Effective/applicability date. * * * 

* * * * * 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2015–05519 Filed 3–10–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF TRANSPORTATION 

Pipeline and Hazardous Materials 

Safety Administration 

49 CFR Parts 191, 192, and 195 

[Docket No. PHMSA–2010–0026; Amdt. Nos. 

191–23; 192–120; 195–100] 

RIN 2137–AE59 

Pipeline Safety: Miscellaneous 

Changes to Pipeline Safety 

Regulations 

AGENCY: Pipeline and Hazardous 

Materials Safety Administration 

(PHMSA), Department of Transportation 

(DOT). 

ACTION: Final rule. 

SUMMARY: PHMSA is amending the 

pipeline safety regulations to make 

miscellaneous changes that update and 

clarify certain regulatory requirements. 

These amendments address several 

subject matter areas including the 

performance of post-construction 

inspections, leak surveys of Type B 

onshore gas gathering lines, qualifying 

plastic pipe joiners, regulation of 

ethanol, transportation of pipe, filing of 

offshore pipeline condition reports, and 

calculation of pressure reductions for 

hazardous liquid pipeline anomalies. 

The changes are addressed on an 

individual basis and, where appropriate, 

made applicable to the safety standards 


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