I 

108TH CONGRESS 

2D SESSION H. R. 4886

To amend the Internal Revenue Code of 1986 to provide a refundable credit 

for health insurance costs. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 21, 2004

Mr. HAYWORTH (for himself, Mr. PETERSON of Minnesota, and Mr. LEWIS

of Kentucky) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL

To amend the Internal Revenue Code of 1986 to provide 

a refundable credit for health insurance costs.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Health Credits Act 

5 of 2004’’. 

6 SEC. 2. REFUNDABLE HEALTH INSURANCE COSTS CREDIT. 

7 (a) ALLOWANCE OF CREDIT.—

8 (1) IN GENERAL.—Subpart C of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code 

10 of 1986 (relating to refundable personal credits) is 
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1 amended by redesignating section 36 as section 37 

2 and by inserting after section 35 the following new 

3 section:

4 ‘‘SEC. 36. HEALTH INSURANCE COSTS FOR UNINSURED IN5 DIVIDUALS. 

6 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in7 dividual, there shall be allowed as a credit against the tax 

8 imposed by this subtitle for the taxable year an amount 

9 equal to the amount paid by the taxpayer during such tax10 able year for qualified health insurance for the taxpayer 

11 and the taxpayer’s spouse and dependents. 

12 ‘‘(b) LIMITATIONS.—

13 ‘‘(1) IN GENERAL.—The amount allowed as a 

14 credit under subsection (a) to the taxpayer for the 

15 taxable year shall not exceed the lesser of—

16 ‘‘(A) the sum of the monthly limitations 

17 for coverage months during such taxable year 

18 for the individuals referred to in subsection (a) 

19 for whom the taxpayer paid during the taxable 

20 year any amount for coverage under qualified 

21 health insurance, or 

22 ‘‘(B) 90 percent of the sum of the amounts 

23 paid by the taxpayer for qualified health insur24 ance for each such individual for coverage 
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1 months of the individual during the taxable 

2 year. 

3 ‘‘(2) MONTHLY LIMITATION.—

4 ‘‘(A) IN GENERAL.—The monthly limita5 tion for an individual for each coverage month 

6 of such individual during the taxable year is the 

amount equal to 1 7 ⁄12 of—

8 ‘‘(i) $1,000 if such individual is the 

9 taxpayer, 

10 ‘‘(ii) $1,000 if—

11 ‘‘(I) such individual is the spouse 

12 of the taxpayer, 

13 ‘‘(II) the taxpayer and such 

14 spouse are married as of the first day 

15 of such month, and

16 ‘‘(III) the taxpayer files a joint 

17 return for the taxable year, and 

18 ‘‘(iii) $500 if such individual is an in19 dividual for whom a deduction under sec20 tion 151(c) is allowable to the taxpayer for 

21 such taxable year. 

22 ‘‘(B) LIMITATION TO 2 DEPENDENTS.—

23 Not more than 2 individuals may be taken into 

24 account by the taxpayer under subparagraph 

25 (A)(iii). 
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1 ‘‘(C) SPECIAL RULE FOR MARRIED INDI2 VIDUALS.—In the case of a taxpayer—

3 ‘‘(i) who is married (within the mean4 ing of section 7703) as of the close of the 

5 taxable year but does not file a joint return 

6 for such year, and 

7 ‘‘(ii) who does not live apart from 

8 such taxpayer’s spouse at all times during 

9 the taxable year, 

10 the dollar limitation imposed under subpara11 graph (A)(iii) shall be divided equally between 

12 the taxpayer and the taxpayer’s spouse unless 

13 they agree on a different division. 

14 ‘‘(3) INCOME PHASEOUT OF CREDIT PERCENT15 AGE.—

16 ‘‘(A) PHASEOUT FOR SINGLE COVERAGE.—

17 ‘‘(i) UNMARRIED INDIVIDUALS

18 (OTHER THAN SURVIVING SPOUSES AND

19 HEADS OF HOUSEHOLDS).—In the case of 

20 an individual (other than a surviving 

21 spouse, the head of a household, or a mar22 ried individual) with self-only coverage, if 

23 such individual has modified adjusted 

24 gross income in excess of $15,000 for a 

25 taxable year, the 90 percent under para-
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1 graph (1)(B) shall be reduced (but not 

2 below zero) by—

3 ‘‘(I) 2 percentage points for each 

4 $250 of such income in excess of 

5 $15,000 but not in excess of $20,000, 

6 and 

7 ‘‘(II) 1.25 percentage points for 

8 each $250 of such income in excess of 

9 $20,000. 

10 ‘‘(ii) OTHER INDIVIDUALS.—If a tax11 payer (other than an individual described 

12 in clause (i)) with self-only coverage has 

13 modified adjusted gross income in excess 

14 of $25,000 for a taxable year, the 90 per15 cent under paragraph (1)(B) shall be re16 duced (but not below zero) by 1.5 percent17 age points for each $250 of such excess. 

18 ‘‘(B) AMOUNT OF REDUCTION FOR FAMILY

19 COVERAGE.—If a taxpayer with family coverage 

20 has modified adjusted gross income in excess of 

21 $25,000 for a taxable year, the 90 percent

22 under paragraph (1)(B) shall be reduced (but 

23 not below zero) by 0.643 percentage points for 

24 each $250 of such excess. Any percentage re25 sulting from a reduction under this subpara-
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1 graph shall be rounded to the nearest one-tenth 

2 of a percent. 

3 ‘‘(C) MODIFIED ADJUSTED GROSS IN4 COME.—The term ‘modified adjusted gross in5 come’ means adjusted gross income deter6 mined—

7 ‘‘(i) without regard to this section and 

8 sections 911, 931, and 933, and 

9 ‘‘(ii) after application of sections 86, 

10 135, 137, 219, 221, and 469. 

11 ‘‘(c) COVERAGE MONTH.—For purposes of this sec12 tion—

13 ‘‘(1) IN GENERAL.—The term ‘coverage month’ 

14 means, with respect to an individual, any month if—

15 ‘‘(A) as of the first day of such month 

16 such individual is covered by qualified health in17 surance, and 

18 ‘‘(B) the premium for coverage under such 

19 insurance for such month is paid by the tax20 payer. 

21 ‘‘(2) EMPLOYER-SUBSIDIZED COVERAGE.—

22 ‘‘(A) IN GENERAL.—The term ‘coverage 

23 month’ shall not include any month for which 

24 such individual is eligible to participate in any 

25 subsidized health plan (within the meaning of 
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1 section 162(l)(2)) maintained by any employer 

2 of the taxpayer or of the spouse of the tax3 payer. A subsidized health plan shall not in4 clude a plan substantially all of the coverage of 

5 which is of excepted benefits described in sec6 tion 9832(c). 

7 ‘‘(B) PREMIUMS TO NONSUBSIDIZED

8 PLANS.—If an employer of the taxpayer or the 

9 spouse of the taxpayer maintains a health plan 

10 which is not a subsidized health plan (as so de11 fined) and which constitutes qualified health in12 surance, employee contributions to the plan 

13 shall be treated as amounts paid for qualified 

14 health insurance. 

15 ‘‘(3) CAFETERIA PLAN AND FLEXIBLE SPEND16 ING ACCOUNT BENEFICIARIES.—The term ‘coverage 

17 month’ shall not include any month during a taxable 

18 year if any amount is not includible in the gross in19 come of the taxpayer for such year under section 

20 106 with respect to—

21 ‘‘(A) a benefit chosen under a cafeteria 

22 plan (as defined in section 125(d)), or

23 ‘‘(B) a benefit provided under a flexible 

24 spending or similar arrangement. 
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1 ‘‘(4) MEDICARE, MEDICAID, AND SCHIP.—The 

2 term ‘coverage month’ shall not include any month 

3 with respect to an individual if, as of the first day 

4 of such month, such individual—

5 ‘‘(A) is entitled to any benefits under part 

6 A of title XVIII of the Social Security Act or 

7 is enrolled under part B of such title, or 

8 ‘‘(B) is enrolled in the program under title 

9 XIX or XXI of such Act (other than under sec10 tion 1928 of such Act). 

11 ‘‘(5) CERTAIN OTHER COVERAGE.—The term 

12 ‘coverage month’ shall not include any month during 

13 a taxable year with respect to an individual if, at 

14 any time during such year, any benefit is provided 

15 to such individual under—

16 ‘‘(A) chapter 89 of title 5, United States 

17 Code, 

18 ‘‘(B) chapter 55 of title 10, United States 

19 Code, 

20 ‘‘(C) chapter 17 of title 38, United States 

21 Code, or 

22 ‘‘(D) any medical care program under the 

23 Indian Health Care Improvement Act. 

24 ‘‘(6) PRISONERS.—The term ‘coverage month’ 

25 shall not include any month with respect to an indi-
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1 vidual if, as of the first day of such month, such in2 dividual is imprisoned under Federal, State, or local 

3 authority. 

4 ‘‘(7) INSUFFICIENT PRESENCE IN UNITED

5 STATES.—The term ‘coverage month’ shall not in6 clude any month during a taxable year with respect 

7 to an individual if such individual is present in the 

8 United States on fewer than 183 days during such 

9 year (determined in accordance with section 

10 7701(b)(7)).

11 ‘‘(d) QUALIFIED HEALTH INSURANCE.—For pur12 poses of this section—

13 ‘‘(1) IN GENERAL.—The term ‘qualified health 

14 insurance’ means health insurance coverage (as de15 fined in section 9832(b)(1)) which—

16 ‘‘(A) is coverage described in paragraph 

17 (2), and 

18 ‘‘(B) meets the requirements of paragraph 

19 (3). 

20 ‘‘(2) ELIGIBLE COVERAGE.—Coverage described 

21 in this paragraph is the following: 

22 ‘‘(A) Coverage under individual health in23 surance. 
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1 ‘‘(B) Coverage under a group health plan 

2 (as defined in section 5000 without regard to 

3 subsection (d)). 

4 ‘‘(C) Coverage through a private sector 

5 health care coverage purchasing pool. 

6 ‘‘(D) Coverage under a State high risk 

7 pool described in subparagraph (C) of section 

8 35(e)(1). 

9 ‘‘(E) Continuation coverage described in 

10 subparagraph (A) or (B) of section 35(a)(1). 

11 ‘‘(F) Coverage under an eligible State 

12 buyin program. 

13 ‘‘(3) REQUIREMENTS.—The requirements of 

14 this paragraph are as follows: 

15 ‘‘(A) COST LIMITS.—Under the coverage, 

16 the sum of the annual deductible and the other 

17 annual out-of-pocket expenses required to be 

18 paid (other than premiums) for covered benefits 

19 does not exceed—

20 ‘‘(i) $5,000 for self-only coverage, and 

21 ‘‘(ii) twice the dollar amount in clause 

22 (i) for family coverage, or

23 ‘‘(B) MAXIMUM BENEFITS.—Under the 

24 coverage, the annual and lifetime maximum 

25 benefits are not less than $700,000. 
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1 ‘‘(4) ELIGIBLE STATE BUYIN PROGRAM.—For 

2 purposes of paragraph (2)(F)—

3 ‘‘(A) IN GENERAL.—The term ‘eligible 

4 State buyin program’ means a State program 

5 under which an individual not otherwise eligible 

6 for assistance under the State medicaid pro7 gram under title XIX of the Social Security Act 

8 or the State children’s health insurance pro9 gram under title XXI of such Act is able to buy 

10 health insurance coverage through a purchasing 

11 arrangement entered into between the State 

12 and a private sector health care purchasing 

13 group or health plan for purposes of providing 

14 health insurance coverage to recipients of as15 sistance under such program or for purposes of 

16 providing such coverage to State employees. 

17 ‘‘(B) REQUIREMENTS.—Subparagraph (A) 

18 shall only apply to a State program if—

19 ‘‘(i) the program uses private sector 

20 health care purchasing groups or health 

21 plans, and 

22 ‘‘(ii) the State maintains separate risk 

23 pools for participants under the State pro24 gram. 
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1 ‘‘(e) ARCHER MSA CONTRIBUTIONS; HSA CON2 TRIBUTIONS.—If a deduction would be allowed under sec3 tion 220 to the taxpayer for a payment for the taxable 

4 year to the Archer MSA of an individual or under section 

5 223 to the taxpayer for a payment for the taxable year 

6 to the Health Savings Account of such individual, sub7 section (a) shall not apply to the taxpayer for any month 

8 during such taxable year for which the taxpayer, spouse, 

9 or dependent is an eligible individual for purposes of either 

10 such section. 

11 ‘‘(f) INFLATION ADJUSTMENT.—

12 ‘‘(1) IN GENERAL.—In the case of any taxable 

13 year beginning after 2004, each dollar amount re14 ferred to in subsections (b)(2)(A) and (d)(3) shall be 

15 increased by an amount equal to—

16 ‘‘(A) such dollar amount, multiplied by 

17 ‘‘(B) the cost-of-living adjustment deter18 mined under section 213(d)(10)(B)(ii) for the 

19 calendar year in which the taxable year begins, 

20 except that ‘2003’ shall be substituted for 

21 ‘1996’ in subclause (II) thereof. 

22 ‘‘(2) ROUNDING.—If any amount as adjusted 

23 under paragraph (1) is not a multiple of $10, such 

24 amount shall be rounded to the next lowest multiple 

25 of $10. 
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1 ‘‘(g) SPECIAL RULES.—

2 ‘‘(1) COORDINATION WITH MEDICAL EXPENSE

3 DEDUCTION.—The amount which would (but for this 

4 paragraph) be taken into account by the taxpayer 

5 under section 213 for the taxable year shall be re6 duced by the credit (if any) allowed by this section 

7 to the taxpayer for such year.

8 ‘‘(2) COORDINATION WITH DEDUCTION FOR

9 HEALTH INSURANCE COSTS OF SELF-EMPLOYED IN10 DIVIDUALS.—In the case of a taxpayer who is eligi11 ble to deduct any amount under section 162(l) for 

12 the taxable year, this section shall apply only if the 

13 taxpayer elects not to claim any amount as a deduc14 tion under such section for such year. 

15 ‘‘(3) DENIAL OF CREDIT TO DEPENDENTS.—No 

16 credit shall be allowed under this section to any indi17 vidual with respect to whom a deduction under sec18 tion 151 is allowable to another taxpayer for a tax19 able year beginning in the calendar year in which 

20 such individual’s taxable year begins. 

21 ‘‘(4) COORDINATION WITH ADVANCE PAY22 MENT.—Rules similar to the rules of section 

23 35(g)(1) shall apply to any credit to which this sec24 tion applies. 
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1 ‘‘(5) COORDINATION WITH SECTION 35.—If a 

2 taxpayer is eligible for the credit allowed under this 

3 section and section 35 for any taxable year, the tax4 payer shall elect which credit is to be allowed. 

5 ‘‘(h) EXPENSES MUST BE SUBSTANTIATED.—A pay6 ment for insurance to which subsection (a) applies may 

7 be taken into account under this section only if the tax8 payer substantiates such payment in such form as the Sec9 retary may prescribe. 

10 ‘‘(i) REGULATIONS.—The Secretary shall prescribe 

11 such regulations as may be necessary to carry out the pur12 poses of this section.’’. 

13 (b) INFORMATION REPORTING.—

14 (1) IN GENERAL.—Subpart B of part III of 

15 subchapter A of chapter 61 of the Internal Revenue 

16 Code of 1986 (relating to information concerning 

17 transactions with other persons) is amended by in18 serting after section 6050T the following:

19 ‘‘SEC. 6050U. RETURNS RELATING TO PAYMENTS FOR 

20 QUALIFIED HEALTH INSURANCE. 

21 ‘‘(a) IN GENERAL.—Any person who, in connection 

22 with a trade or business conducted by such person, re23 ceives payments during any calendar year from any indi24 vidual for coverage of such individual or any other indi25 vidual under creditable health insurance, shall make the 
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1 return described in subsection (b) (at such time as the 

2 Secretary may by regulations prescribe) with respect to 

3 each individual from whom such payments were received. 

4 ‘‘(b) FORM AND MANNER OF RETURNS.—A return 

5 is described in this subsection if such return—

6 ‘‘(1) is in such form as the Secretary may pre7 scribe, and 

8 ‘‘(2) contains—

9 ‘‘(A) the name, address, and TIN of the 

10 individual from whom payments described in 

11 subsection (a) were received, 

12 ‘‘(B) the name, address, and TIN of each 

13 individual who was provided by such person 

14 with coverage under creditable health insurance 

15 by reason of such payments and the period of 

16 such coverage, 

17 ‘‘(C) the aggregate amount of payments 

18 described in subsection (a), and

19 ‘‘(D) such other information as the Sec20 retary may reasonably prescribe. 

21 ‘‘(c) CREDITABLE HEALTH INSURANCE.—For pur22 poses of this section, the term ‘creditable health insurance’ 

23 means qualified health insurance (as defined in section 

24 36(d)).
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1 ‘‘(d) STATEMENTS TO BE FURNISHED TO INDIVID2 UALS WITH RESPECT TO WHOM INFORMATION IS RE3 QUIRED.—Every person required to make a return under 

4 subsection (a) shall furnish to each individual whose name 

5 is required under subsection (b)(2)(A) to be set forth in 

6 such return a written statement showing—

7 ‘‘(1) the name and address of the person re8 quired to make such return and the phone number 

9 of the information contact for such person, 

10 ‘‘(2) the aggregate amount of payments de11 scribed in subsection (a) received by the person re12 quired to make such return from the individual to 

13 whom the statement is required to be furnished, and 

14 ‘‘(3) the information required under subsection 

15 (b)(2)(B) with respect to such payments. 

16 The written statement required under the preceding sen17 tence shall be furnished on or before January 31 of the 

18 year following the calendar year for which the return 

19 under subsection (a) is required to be made. 

20 ‘‘(e) RETURNS WHICH WOULD BE REQUIRED TO BE

21 MADE BY 2 OR MORE PERSONS.—Except to the extent 

22 provided in regulations prescribed by the Secretary, in the 

23 case of any amount received by any person on behalf of 

24 another person, only the person first receiving such 
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1 amount shall be required to make the return under sub2 section (a).’’. 

3 (2) ASSESSABLE PENALTIES.—

4 (A) Subparagraph (B) of section 

5 6724(d)(1) of such Code (relating to defini6 tions) is amended by redesignating clauses (xii) 

7 through (xviii) as clauses (xiii) through (xix), 

8 respectively, and by inserting after clause (xi) 

9 the following: 

10 ‘‘(xii) section 6050U (relating to re11 turns relating to payments for qualified 

12 health insurance),’’.

13 (B) Paragraph (2) of section 6724(d) of 

14 such Code is amended by striking ‘‘or’’ at the 

15 end of subparagraph (AA), by striking the pe16 riod at the end of the subparagraph (BB) and 

17 inserting ‘‘, or’’, and by adding at the end the 

18 following: 

19 ‘‘(CC) section 6050U(d) (relating to re20 turns relating to payments for qualified health 

21 insurance).’’. 

22 (3) CLERICAL AMENDMENT.—The table of sec23 tions for subpart B of part III of subchapter A of 

24 chapter 61 of such Code is amended by inserting 
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1 after the item relating to section 6050T the fol2 lowing:

‘‘Sec. 6050U. Returns relating to payments for qualified health 

insurance.’’.

3 (c) CRIMINAL PENALTY FOR FRAUD.—Subchapter B 

4 of chapter 75 of the Internal Revenue Code of 1986 (relat5 ing to other offenses) is amended by adding at the end 

6 the following: 

7 ‘‘SEC. 7276. PENALTIES FOR OFFENSES RELATING TO 

8 HEALTH INSURANCE TAX CREDIT. 

9 ‘‘Any person who knowingly misuses Department of 

10 the Treasury names, symbols, titles, or initials to convey 

11 the false impression of association with, or approval or en12 dorsement by, the Department of the Treasury of any in13 surance products or group health coverage in connection 

14 with the credit for health insurance costs under section 

15 36 shall on conviction thereof be fined not more than 

16 $10,000, or imprisoned not more than 1 year, or both.’’.

17 (d) CONFORMING AMENDMENTS.—

18 (1) Section 162(l) of the Internal Revenue Code 

19 of 1986 is amended by adding at the end the fol20 lowing: 

21 ‘‘(6) ELECTION TO HAVE SUBSECTION

22 APPLY.—No deduction shall be allowed under para23 graph (1) for a taxable year unless the taxpayer 

24 elects to have this subsection apply for such year.’’. 
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1 (2) Paragraph (2) of section 1324(b) of title 

2 31, United States Code, is amended by inserting be3 fore the period ‘‘, or from section 36 of such Code’’. 

4 (3) The table of sections for subpart C of part 

5 IV of subchapter A of chapter 1 of the Internal Rev6 enue Code of 1986 is amended by striking the last 

7 item and inserting the following:

‘‘Sec. 36. Health insurance costs for uninsured individuals. 

‘‘Sec. 37. Overpayments of tax.’’.

8 (4) The table of sections for subchapter B of 

9 chapter 75 of such Code is amended by adding at 

10 the end the following:

‘‘Sec. 7276. Penalties for offenses relating to health insurance tax 

credit.’’.

11 (e) EFFECTIVE DATES.—

12 (1) IN GENERAL.—Except as provided in para13 graph (2), the amendments made by this section 

14 shall apply to taxable years beginning after Decem15 ber 31, 2003, without regard to whether final regu16 lations to carry out such amendments have been pro17 mulgated by such date. 

18 (2) PENALTIES.—The amendments made by 

19 subsections (c) and (d)(4) shall take effect on the 

20 date of the enactment of this Act. 
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1 SEC. 3. ADVANCE PAYMENT OF CREDIT TO ISSUERS OF 

2 QUALIFIED HEALTH INSURANCE. 

3 (a) IN GENERAL.—Chapter 77 of the Internal Rev4 enue Code of 1986 (relating to miscellaneous provisions) 

5 is amended by adding at the end the following: 

6 ‘‘SEC. 7529. ADVANCE PAYMENT OF CREDIT FOR HEALTH 

7 INSURANCE COSTS OF ELIGIBLE INDIVID8 UALS. 

9 ‘‘(a) GENERAL RULE.—Not later than January 1, 

10 2005, the Secretary shall establish a program for making 

11 payments on behalf of certified individuals to providers of 

12 qualified health insurance (as defined in section 36(d)) for 

13 such individuals. 

14 ‘‘(b) PROGRAM OPTIONS.—The program under sub15 section (a) may—

16 ‘‘(1) provide that payments may be made on 

17 the basis of modified adjusted gross income of cer18 tified individuals for the preceding taxable year, and 

19 ‘‘(2) provide that, in lieu of payments to pro20 viders, the following amounts may be offset:

21 ‘‘(A) Amounts required to be deposited by 

22 the provider as estimated income tax under sec23 tion 6654 or 6655. 

24 ‘‘(B) Amounts required to be deducted and 

25 withheld under section 3401 (relating to wage 

26 withholding). 
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1 ‘‘(C) Taxes imposed under section 3111(a) 

2 or 50 percent of taxes imposed under section 

3 1401(a) (relating to FICA employer taxes). 

4 ‘‘(D) Amounts required to be deducted 

5 under section 3102 with respect to taxes im6 posed under section 3101(a) or 50 percent of 

7 taxes imposed under section 1401(a) (relating 

8 to FICA employee taxes). 

9 ‘‘(c) CERTIFIED INDIVIDUAL.—For purposes of this 

10 section, the term ‘certified individual’ means any indi11 vidual for whom a qualified health insurance credit eligi12 bility certificate is in effect. 

13 ‘‘(d) QUALIFIED HEALTH INSURANCE CREDIT ELI14 GIBILITY CERTIFICATE.—For purposes of this section, a 

15 qualified health insurance credit eligibility certificate is a 

16 statement furnished by an individual to a provider of 

17 qualified health insurance which—

18 ‘‘(1) certifies that the individual will be eligible 

19 to receive the credit provided by section 36 for the 

20 taxable year, 

21 ‘‘(2) estimates the amount of such credit for 

22 such taxable year, and

23 ‘‘(3) provides such other information as the 

24 Secretary may require for purposes of this section.’’. 
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1 (b) CLERICAL AMENDMENT.—The table of sections 

2 for chapter 77 of the Internal Revenue Code of 1986 is 

3 amended by adding at the end the following:

‘‘Sec. 7529. Advance payment of health insurance credit for purchasers of qualified health insurance.’’.

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall take effect on July 1, 2005, without re6 gard to whether final regulations to carry out such amend7 ments have been promulgated by such date.

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