80 FR 10435 - Health Insurance Providers Fee

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 38 (February 26, 2015)

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.

[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]


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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.

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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