80 FR 10435 - Health Insurance Providers Fee
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 38 (February 26, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 38 (February 26, 2015)
| Page Range | 10435-10436 | |
| FR Document | 2015-03945 |
[Federal Register Volume 80, Number 38 (Thursday, February 26, 2015)] [Proposed Rules] [Pages 10435-10436] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-03945] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 57 [REG-143416-14; RIN 1545-BM51] Health Insurance Providers Fee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. ----------------------------------------------------------------------- SUMMARY: 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. DATES: Comments and requests for a public hearing must be received by May 27, 2015. ADDRESSES: 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). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Rachel S. Smith, (202) 317-6855; concerning submissions of comments and request for a hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background Temporary regulations in the Rules and Regulations section of this issue of [[Page 10436]] the Federal Register amend the Health Insurance Providers Fee Regulations (26 CFR part 57) and serve as the text for these proposed regulations. Special Analyses 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. Comments and Requests for a Public Hearing 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. Drafting Information The principal author of these proposed regulations is Rachel S. Smith, IRS Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 57 Health insurance, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR part 57 is proposed to be amended as follows: PART 57--HEALTH INSURANCE PROVIDERS FEE 0 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)). * * * * * 0 Par. 2. Section 57.2 is amended by revising paragraphs (b)(3) and (c)(3)(ii) to read as follows: Sec. 57.2 Explanation of terms. * * * * * (b) * * * (3) [The text of proposed Sec. 57.2(b)(3) is the same as the text of Sec. 57.2T(b)(3) published elsewhere in this issue of the Federal Register]. * * * * * (c) * * * (3) * * * (ii) [The text of proposed Sec. 57.2(c)(3)(ii) is the same as the text of Sec. 57.2T(c)(3)(ii) published elsewhere in this issue of the Federal Register]. * * * * * 0 Par. 3. Section 57.10 is amended by revising paragraph (b) to read as follows: Sec. 57.10 Effective/applicability date. * * * * * (b) [The text of proposed Sec. 57.10(b) is the same as the text of Sec. 57.10T(b) published elsewhere in this issue of the Federal Register]. John Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2015-03945 Filed 2-23-15; 4:15 pm] BILLING CODE 4830-01-P
![Federal Register / Vol. 80, No. 38 / Thursday, February 26, 2015 / Proposed Rules 10435
issue you a replacement Social Security identification card, school record, (See § 422.103(e)(3) for the definition of
number card. medical record, marriage record, a change to a restrictive legend.)
* * * * * passport, Department of Homeland * * * * *
■ 3. Amend § 422.107 by: Security document, or other similar [FR Doc. 2015–03726 Filed 2–24–15; 11:15 am]
■ a. Revising paragraphs (a) and (c); evidence serving to identify you. The BILLING CODE 4191–02–P
■ b. In paragraph (e)(1), removing each evidence must contain sufficient
instance of ‘‘Immigration and information to identify you, including
Naturalization Service’’ and adding in your name and: DEPARTMENT OF THE TREASURY
its place, ‘‘Department of Homeland (i) Your age, date of birth, or parents’
Security’’; and names; or Internal Revenue Service
■ c. Revising paragraph (g). (ii) Your photograph or physical
The revisions read as follows: description. 26 CFR Part 57
§ 422.107 Evidence requirements. (2) A birth record is not sufficient [REG–143416–14; RIN 1545–BM51]
(a) General. To obtain an original evidence to establish identity for these
purposes. Health Insurance Providers Fee
Social Security number card, you must
submit convincing evidence of your age, * * * * * AGENCY: Internal Revenue Service (IRS),
U.S. citizenship or alien status, and true (g) Inability to verify eligibility factors. Treasury.
identity, as described in paragraphs (b) We will not issue an original or ACTION: Notice of proposed rulemaking
through (e) of this section. If you apply replacement Social Security number by cross-reference to temporary
for a replacement Social Security card when you present invalid or regulations.
number card, you must submit expired documents or when we are
convincing evidence of your true unable to verify the required evidence SUMMARY: This document contains
identity, as described in paragraph (c) of through other means, as described in proposed regulations that provide rules
this section, and you may also be paragraph (a) of this section. Invalid for the definition of a covered entity for
required to submit convincing evidence documents are either forged documents purposes of the fee imposed by section
of your age and U.S. citizenship or alien that supposedly were issued by the 9010 of the Patient Protection and
status, as described in paragraphs (b), custodian of the record, or properly Affordable Care Act, as amended. In the
(d), and (e) of this section. If you apply issued documents that were improperly Rules and Regulations section of this
for an original or replacement Social changed after they were issued. An issue of the Federal Register, the IRS is
Security number card, you are also expired document is one that was valid issuing temporary regulations. The text
required to submit evidence to assist us for only a limited time and that time has of those temporary regulations also
in determining the existence and passed. serves as the text of these proposed
identity of any previously assigned regulations. The proposed regulations
■ 4. Amend § 422.110 by revising
Social Security number(s). We will not are necessary to clarify certain terms in
paragraph (a) to read as follows: section 9010. The proposed regulations
assign a Social Security number or issue
an original or replacement card unless § 422.110 Individual’s request for change affect persons engaged in the business of
we determine that you meet all of the in record. providing health insurance for United
evidence requirements. We require an States health risks.
(a) Application. If you wish to change
in-person interview if you are age 12 or DATES: Comments and requests for a
the name or other personal identifying
older and are applying for an original information you previously submitted public hearing must be received by May
Social Security number, unless you are in connection with an application for a 27, 2015.
an alien who requests a Social Security Social Security number card, you must ADDRESSES: Send submissions to:
number as part of the immigration complete a prescribed application, CC:PA:LPD:PR (REG–143416–14), Room
process described in § 422.103(b)(3). We except as provided in paragraph (b) of 5203, Internal Revenue Service, PO Box
may require an in-person interview of this section. You must prove your 7604, Ben Franklin Station, Washington,
other applicants. All paper or other identity, and you may be required to DC 20044. Submissions may be hand-
tangible documents submitted as provide other evidence. (See § 422.107 delivered Monday through Friday
evidence must be originals or copies of for evidence requirements.) You may between the hours of 8 a.m. and 4 p.m.
the original documents certified by the complete a request for change in records to CC:PA:LPD:PR (REG–143416–14),
custodians of the original records and in the manner we designate, including Courier’s Desk, Internal Revenue
are subject to verification. We may also at any Social Security office, or, if you Service, 1111 Constitution Avenue NW.,
verify your eligibility factors, as are outside the U.S., to the Department Washington, DC, or sent electronically,
described in paragraphs (b)–(e) of this of Veterans Affairs Regional Office, via the Federal eRulemaking portal at
section, through other means, including Manila, Philippines, or to any U.S. www.regulations.gov (IRS REG–143416–
but not limited to data matches or other Foreign Service post or U.S. military 14).
agreements with government agencies or post. If your request is for a change of FOR FURTHER INFORMATION CONTACT:
other entities that we determine can name on the card (that is, verified legal Concerning the proposed regulations,
provide us with appropriate and secure changes to the first name or surname, or Rachel S. Smith, (202) 317–6855;
verification of your eligibility factors. both), we may issue you a replacement concerning submissions of comments
rmajette on DSK2VPTVN1PROD with PROPOSALS
* * * * * Social Security number card bearing the and request for a hearing, Regina
(c) Evidence of identity. (1) If you same number and the new name. We Johnson, (202) 317–6901 (not toll-free
apply for an original Social Security will grant an exception to the numbers).
number or a replacement Social limitations specified in § 422.103(e)(2) SUPPLEMENTARY INFORMATION:
Security number card, you are required for replacement Social Security number
to submit convincing evidence of your cards representing a change in name or, Background
identity. Evidence of identity may if you are an alien, a change to a Temporary regulations in the Rules
consist of a driver’s license, restrictive legend shown on the card. and Regulations section of this issue of
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![10436 Federal Register / Vol. 80, No. 38 / Thursday, February 26, 2015 / Proposed Rules
the Federal Register amend the Health PART 57—HEALTH INSURANCE explosions; and criteria and procedures
Insurance Providers Fee Regulations (26 PROVIDERS FEE for certification, recertification, and
CFR part 57) and serve as the text for decertification of persons qualified to
these proposed regulations. ■ Paragraph 1. The authority citation conduct mine examinations. These
for part 57 continues to read in part as issues were raised in reports on the coal
Special Analyses follows: dust explosion that occurred at the
It has been determined that these Authority: 26 U.S.C. 7805; sec. 9010, Pub. Upper Big Branch Mine on April 5,
L. 111–148 (124 Stat. 119 (2010)). 2010. After reviewing the
proposed regulations are not a
recommendations in these reports and
significant regulatory action as defined * * * * * related National Institute for
in Executive Order 12866, as ■ Par. 2. Section 57.2 is amended by Occupational Safety and Health
supplemented by Executive Order revising paragraphs (b)(3) and (c)(3)(ii) research, MSHA is seeking information
13563. Therefore, a regulatory to read as follows: and data that will help improve the
assessment is not required. It also has health and safety of underground coal
§ 57.2 Explanation of terms.
been determined that section 553(b) of miners. Submitted information will
the Administrative Procedure Act (5 * * * * *
assist MSHA in determining appropriate
U.S.C. chapter 5) does not apply to these (b) * * *
regulatory actions.
regulations, and because the regulation (3) [The text of proposed § 57.2(b)(3)
is the same as the text of § 57.2T(b)(3) DATES: Comments must be received by
does not impose a collection of midnight Eastern Standard Time on
information on small entities, the published elsewhere in this issue of the
Federal Register]. April 27, 2015.
Regulatory Flexibility Act (5 U.S.C. ADDRESSES: Submit comments,
chapter 6) does not apply. Pursuant to * * * * *
(c) * * * identified by ‘‘RIN 1219–AB85’’, by any
section 7805(f) of the Code, these of the following methods:
regulations have been submitted to the (3) * * *
(ii) [The text of proposed • Federal E-Rulemaking Portal:
Chief Counsel for Advocacy of the Small http://www.regulations.gov. Follow the
Business Administration for comment § 57.2(c)(3)(ii) is the same as the text of
§ 57.2T(c)(3)(ii) published elsewhere in on-line instructions for submitting
on its impact on small business. comments for Docket Number MSHA–
this issue of the Federal Register].
2014–0029.
Comments and Requests for a Public * * * * * • Electronic mail: zzMSHA-
Hearing ■ Par. 3. Section 57.10 is amended by
comments@dol.gov. Include ‘‘RIN 1219–
revising paragraph (b) to read as follows: AB85’’ in the subject line of the
Before the proposed regulations are
adopted as final regulations, § 57.10 Effective/applicability date. message.
consideration will be given to any * * * * * • Mail: MSHA, Office of Standards,
comments that are submitted timely to (b) [The text of proposed § 57.10(b) is Regulations, and Variances, 1100
the IRS as prescribed in this preamble the same as the text of § 57.10T(b) Wilson Boulevard, Room 2350,
published elsewhere in this issue of the Arlington, Virginia 22209–3939.
under the ADDRESSES heading. The
• Hand Delivery/Courier: MSHA,
Treasury Department and the IRS Federal Register].
Office of Standards, Regulations, and
request comments on all aspects of the John Dalrymple, Variances, 1100 Wilson Boulevard,
proposed regulations. All comments Room 2350, Arlington, Virginia,
Deputy Commissioner for Services and
will be available at www.regulations.gov Enforcement. between 9:00 a.m. and 5:00 p.m.
or upon request. A public hearing will [FR Doc. 2015–03945 Filed 2–23–15; 4:15 pm] Monday through Friday, except Federal
be scheduled if requested in writing by BILLING CODE 4830–01–P holidays. Sign in at the receptionist’s
any person that timely submits written desk on the 21st floor.
comments. If a public hearing is Instructions: All submissions received
scheduled, notice of the date, time, and must include the Agency name
DEPARTMENT OF LABOR
place for the public hearing will be ‘‘MSHA’’ and Docket Number ‘‘MSHA–
published in the Federal Register. Mine Safety and Health Administration 2014–0029’’ or ‘‘RIN 1219–AB85.’’ All
comments received will be posted
Drafting Information
30 CFR Part 75 without change to http://
The principal author of these www.regulations.gov, under Docket
RIN 1219–AB85 Number MSHA–2014–0029, and on
proposed regulations is Rachel S. Smith,
IRS Office of the Associate Chief http://www.msha.gov/
Request for Information To Improve
Counsel (Passthroughs and Special currentcomments.asp, including any
the Health and Safety of Miners and To
Industries). However, other personnel personal information provided.
Prevent Accidents in Underground
Docket: For access to the docket to
from the Treasury Department and the Coal Mines
read background documents or
IRS participated in their development.
AGENCY: Mine Safety and Health comments received, go to http://
List of Subjects in 26 CFR Part 57 Administration, Labor. www.regulations.gov or http://
ACTION: Request for information. www.msha.gov/currentcomments.asp.
rmajette on DSK2VPTVN1PROD with PROPOSALS
Health insurance, Reporting and Review comments in person at the
recordkeeping requirements. SUMMARY: The Mine Safety and Health Office of Standards, Regulations, and
Proposed Amendments to the Administration (MSHA) is requesting Variances, 1100 Wilson Boulevard,
information on mine ventilation and Room 2350, Arlington, Virginia,
Regulations
roof control plans; atmospheric between 9:00 a.m. and 5:00 p.m.
Accordingly, 26 CFR part 57 is monitoring systems and new technology Monday through Friday, except Federal
proposed to be amended as follows: for remote monitoring systems; methods Holidays. Sign in at the receptionist’s
to suppress the propagation of coal dust desk on the 21st floor.
VerDate Sep<11>2014 14:42 Feb 25, 2015 Jkt 235001 PO 00000 Frm 00039 Fmt 4702 Sfmt 4702 E:\FR\FM\26FEP1.SGM 26FEP1](https://thefederalregister.org/doc/80_FR_10473/page/2.svg)
Document Created: 2015-12-18 13:05:07
Document Modified: 2015-12-18 13:05:07
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking by cross-reference to temporary regulations. | |
| Dates | Comments and requests for a public hearing must be received by May 27, 2015. | |
| Contact | Concerning the proposed regulations, Rachel S. Smith, (202) 317-6855; concerning submissions of comments and request for a hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). | |
| FR Citation | 80 FR 10435 | |
| CFR Associated | Health Insurance and Reporting and Recordkeeping Requirements |
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