80_FR_12808 80 FR 12761 - 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

80 FR 12761 - 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

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 47 (March 11, 2015)

Page Range12761-12761
FR Document2015-05520

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.

Federal Register, Volume 80 Issue 47 (Wednesday, March 11, 2015) 
[Federal Register Volume 80, Number 47 (Wednesday, March 11, 2015)]
[Rules and Regulations]
[Page 12761]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-05520]


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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.

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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 co-payments, 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, co-insurance, 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

Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations 12761 the language ‘‘thereunder generally Need for Correction DEPARTMENT OF THE TREASURY requires all’’ is corrected to read As published, the final regulations Internal Revenue Service ‘‘thereunder generally require all’’. (TD 9708) contains errors that may 2. On page 4793, first column, under prove to be misleading and are in need 26 CFR Parts 1 and 53 the paragraph heading ‘‘Drafting of clarification. Information’’ the third line, the language ‘‘Office of Division Counsel/Associate’’ Correction of Publication [TD 9708] is corrected to read ‘‘Office of Accordingly, the final regulations (TD Associate’’. RIN 1545–BK57; RIN 1545–BL30; RIN 1545– 9708), that are the subject of FR Doc. 3. On page 4793, second column, the BL58 2014–30525, are corrected as follows: fourth line of the signature block, the language ‘‘Approved: January 22, 2015.’’ 1. On page 78961, first column, the Additional Requirements for Charitable is corrected to read ‘‘Approved: January eleventh line of the first full paragraph, Hospitals; Community Health Needs 23, 2015.’’. the language ‘‘only very serious failures, Assessments for Charitable Hospitals; taking into’’ is corrected to read ‘‘only Requirements of a Section 4959 Excise Martin V. Franks, a very serious failure, taking into’’. Tax Return and Time for Filing the Chief, Publications and Regulations Branch, 2. On page 78975, third column, the Legal Processing Division, Associate Chief Return; Correction last line of the column, the language Counsel, (Procedure and Administration). ‘‘members of the hospital’s community’’ AGENCY: Internal Revenue Service (IRS), [FR Doc. 2015–05518 Filed 3–10–15; 8:45 am] is corrected to read ‘‘members of the Treasury. BILLING CODE 4830–01–P hospital facility’s community’’. ACTION: Correcting amendment. 3. On page 78979, third column, the eighth line from the bottom the first full SUMMARY: This document contains DEPARTMENT OF THE TREASURY corrections to final regulations (TD paragraph, the language ‘‘co-payments, Internal Revenue Service co-insurance, or’’ is corrected to read 9708) that were published in the ‘‘co-payments, co-insurance, and’’. Federal Register on December 31, 2014 26 CFR Parts 1, 53, and 602 4. On page 78980, the third column, (79 FR 78954). The final regulations the seventh line from the top of the provide guidance regarding the [TD 9708] page, the language ‘‘form of co- requirements for charitable hospital payments, co-insurance, or’’ is corrected organizations added by the Patient RIN 1545–BK57; RIN 1545–BL30; RIN 1545– to read ‘‘co-payments, co-insurance, Protection and Affordable Care Act of BL58 and’’. 2010. 5. On page 78981, the second column, DATES: This correction is effective on Additional Requirements for Charitable the twenty-third line from the top of the March 11, 2015 and applicable Hospitals; Community Health Needs page, the language ‘‘payments, co- beginning December 31, 2014. Assessments for Charitable Hospitals; insurance, or deductibles),’’ is corrected FOR FURTHER INFORMATION CONTACT: Requirements of a Section 4959 Excise to read ‘‘payments, co-insurance, and Tax Return and Time for Filing the Amy F. Giuliano, Amber L. MacKenzie, deductibles),’’. or Stephanie N. Robbins at (202) 317– Return; Correction 6. On page 78982, the first column, 5800 (not a toll free number). AGENCY: Internal Revenue Service (IRS), the thirteenth line from the top of the SUPPLEMENTARY INFORMATION: Treasury. page, the language ‘‘obtain such percentages, a hospital’’ is corrected to Background ACTION: Final regulations; correction. read ‘‘obtain such percentage(s), a hospital’’. The final regulations (TD 9708) that SUMMARY: This document contains are the subject of this correction is corrections to final regulations (TD 7. On page 78983, the first column, under section 501(r)(3) of the Internal 9708) that were published in the the thirteenth line from the top of the Revenue Code. Federal Register on December 31, 2014 page, the language ‘‘required under (79 FR 78954). The final regulations section 501(r)(6)).’’ is corrected to read Need for Correction provide guidance regarding the ‘‘required by the regulations under As published, the final regulations requirements for charitable hospital section 501(r)(6)).’’. (TD 9708) contains errors that may organizations added by the Patient 8. On page 78983, the first column, prove to be misleading and are in need Protection and Affordable Care Act of the twelfth line from the bottom of the of clarification. 2010. first full paragraph, the language ‘‘facility must refund any amounts the’’ List of Subjects DATES: This correction is effective on March 11, 2015 and applicable is corrected to read ‘‘facility must 26 CFR Part 1 beginning December 31, 2014. refund any amount the’’. 9. On page 78997, the first column, Income taxes, Reporting and FOR FURTHER INFORMATION CONTACT: recordkeeping requirements. the heading ‘‘Adoption of Amendment Amy F. Giuliano, Amber L. MacKenzie, to the Regulation’’ is corrected to read 26 CFR Part 53 or Stephanie N. Robbins at (202) 317– ‘‘Adoption of Amendments to the 5800 (not a toll free number). Excise taxes, Foundations, Regulation’’. Rmajette on DSK2VPTVN1PROD with RULES SUPPLEMENTARY INFORMATION: Investments, Lobbying, Reporting and Martin V. Franks, recordkeeping requirements. Background Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Correction of Publication The final regulations (TD 9708) that are the subject of this correction is Counsel, (Procedure and Administration). Accordingly, 26 CFR parts 1 and 53 under section 501(r)(3) of the Internal [FR Doc. 2015–05520 Filed 3–10–15; 8:45 am] are corrected by making the following Revenue Code. BILLING CODE 4830–01–P correcting amendments: VerDate Sep<11>2014 14:23 Mar 10, 2015 Jkt 235001 PO 00000 Frm 00009 Fmt 4700 Sfmt 4700 E:\FR\FM\11MRR1.SGM 11MRR1


Document Created: 2015-12-18 11:58:24
Document Modified: 2015-12-18 11:58:24
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
ActionFinal regulations; correction.
DatesThis correction is effective on March 11, 2015 and applicable beginning December 31, 2014.
ContactAmy F. Giuliano, Amber L. MacKenzie, or Stephanie N. Robbins at (202) 317-5800 (not a toll free number).
FR Citation80 FR 12761 
RIN Number1545-BK57, 1545-BL30 and 1545-BL58
CFR Citation26 CFR 1
26 CFR 53
26 CFR 602
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