Source: https://www.federalregister.gov/documents/2015/02/26/2015-03945/health-insurance-providers-fee
Timestamp: 2017-08-18 20:47:45
Document Index: 149585615

Matched Legal Cases: ['art 57', 'art 57', '§\u200957', '§\u200957', '§\u200957', '§\u200957', '§\u200957', '§\u200957']

A Proposed Rule by the Internal Revenue Service on 02/26/2015
Comments and requests for a public hearing must be received by May 27, 2015.
80 FR 10435
10435-10436 (2 pages)
REG-143416-14
RIN 1545-BM51
2015-03945
IRS-2015-0003
1545-BM51
https://www.federalregister.gov/d/2015-03945 https://www.federalregister.gov/d/2015-03945
This PDF is the current document as it appeared on Public Inspection on 02/23/2015 at 04:15 pm.
This document contains proposed regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations. The text of those temporary regulations also serves as the text of these proposed regulations. The proposed regulations are necessary to clarify certain terms in section 9010. The proposed regulations affect persons engaged in the business of providing health insurance for United States health risks.
Send submissions to: CC:PA:LPD:PR (REG-143416-14), Room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-143416-14), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the Federal eRulemaking portal at www.regulations.gov (IRS REG-143416-14).
Temporary regulations in the Rules and Regulations section of this issue of Start Printed Page 10436the Federal Register amend the Health Insurance Providers Fee Regulations (26 CFR part 57) and serve as the text for these proposed regulations.
It has been determined that these proposed regulations are not a significant regulatory action as defined in Executive Order 12866, as supplemented by Executive Order 13563. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because the regulation does not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, these regulations have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business.
Before the proposed regulations are adopted as final regulations, consideration will be given to any comments that are submitted timely to the IRS as prescribed in this preamble under the ADDRESSES heading. The Treasury Department and the IRS request comments on all aspects of the proposed regulations. All comments will be available at www.regulations.gov or upon request. A public hearing will be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register.
Paragraph 1. The authority citation for part 57 continues to read in part as follows:
Authority: 26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 119 (2010)).
Par. 2. Section 57.2 is amended by revising paragraphs (b)(3) and (c)(3)(ii) to read as follows:
(3) [The text of proposed § 57.2(b)(3) is the same as the text of § 57.2T(b)(3) published elsewhere in this issue of the Federal Register].
(ii) [The text of proposed § 57.2(c)(3)(ii) is the same as the text of § 57.2T(c)(3)(ii) published elsewhere in this issue of the Federal Register].
Par. 3. Section 57.10 is amended by revising paragraph (b) to read as follows:
(b) [The text of proposed § 57.10(b) is the same as the text of § 57.10T(b) published elsewhere in this issue of the Federal Register].
[FR Doc. 2015-03945 Filed 2-23-15; 4:15 pm]