80 FR 78971 - Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 243 (December 18, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 243 (December 18, 2015)
| Page Range | 78971-78977 | |
| FR Document | 2015-31866 |
[Federal Register Volume 80, Number 243 (Friday, December 18, 2015)] [Rules and Regulations] [Pages 78971-78977] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-31866] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9745] RIN 1545-BL43 Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. ----------------------------------------------------------------------- SUMMARY: This document contains final regulations on the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011. These final regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, sometimes called Marketplaces) and claim the health insurance premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. DATES: Effective Date: These regulations are effective on December 18, 2015. Applicability Dates: For dates of applicability, see Sec. Sec. 1.36B-1(o) and 1.36B-6(g). FOR FURTHER INFORMATION CONTACT: For general questions on the premium tax credit, Shareen Pflanz, (202) 317-4718; for minimum value, Andrew Braden, (202) 317-7006 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background This document contains final regulations amending the Income Tax Regulations (26 CFR part 1) under section 36B of the Internal Revenue Code (Code) relating to the health insurance premium tax credit. Section 36B was enacted by the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat. 119 (2010)), and the Health Care and Education Reconciliation Act of 2010, Public Law 111-152 (124 Stat. 1029 (2010)) (collectively, the Affordable Care Act). Final regulations under section 36B (TD 9590) were published on May 23, 2012 (77 FR 30377) (2012 section 36B final regulations). On May 3, 2013, a notice of proposed rulemaking (REG-125398-12) was published in the Federal Register (78 FR 25909). Written comments responding to the proposed regulations were received. The comments have been considered in connection with these final regulations and are available for public inspection at www.regulations.gov or on request. No public hearing was requested or held. After consideration of all the comments, the proposed regulations are adopted, in part, as amended by this Treasury decision. Some rules proposed under REG-125398-12 on the minimum value of eligible employer-sponsored plans have been reserved and will be finalized separately under REG-119850-15. Two paragraphs on minimum value have been re-proposed, see REG-143800-14 (80 FR 52678) (2015 proposed minimum value regulations), are finalized in part, and will be finalized in part under REG-143800-14. Explanation of Revisions and Summary of Comments 1. Definition of Modified Adjusted Gross Income Section 36B(d)(2) provides that a taxpayer's household income includes the modified adjusted gross income of the taxpayer and the members of the taxpayer's tax family who are required to file an income tax return. The 2012 section 36B final regulations provide that, in computing household income, whether a family member must file a tax return is determined without regard to section 1(g)(7). Under section 1(g)(7), a parent may elect to include a child's gross income in the parent's gross income if certain requirements are met. The proposed regulations removed ``without regard to section 1(g)(7)'' from the 2012 section 36B final regulations because that language implied that the child's gross income is included in both the parent's adjusted gross income and the child's adjusted gross income in determining household income. Thus, the proposed regulations clarified that when a parent makes an election under section 1(g)(7), household income includes the child's gross income included on the parent's return only. These final regulations adopt that rule without change and clarify that the modified adjusted gross income of a parent who makes the section 1(g)(7) election includes the child's modified adjusted gross income. Thus, the parent's modified adjusted gross income includes not only the child's gross income but also the child's tax- exempt interest and nontaxable Social Security income, which are excluded from gross [[Page 78972]] income but included in modified adjusted gross income in computing household income. (A parent may not make a section 1(g)(7) election if the child has income excluded under section 911, the third type of nontaxable income included in modified adjusted gross income.) 2. Wellness Program Incentives Under section 36B(c)(2)(C)(i) and Sec. 1.36B-2(c)(3)(v), an eligible employer-sponsored plan is affordable for an employee and related individuals only if the portion of the annual premium the employee must pay for self-only coverage does not exceed the required contribution percentage of the taxpayer's household income. Under section 36B(c)(2)(C)(ii), an eligible employer-sponsored plan provides minimum value only if the plan's share of the total allowed cost of benefits is at least 60 percent and, under the 2015 proposed minimum value regulations, the plan provides substantial coverage of inpatient hospital services and physician services. The proposed regulations provide that, for an employee eligible to participate in a wellness program, the affordability and minimum value of eligible employer-sponsored coverage are determined by assuming that each employee fails to satisfy the requirements of a wellness program, except the requirements of a nondiscriminatory wellness program related to tobacco use. Thus, the affordability and minimum value of a plan that charges a higher initial premium or higher cost-sharing for tobacco users are determined based on the premium or cost-sharing that is charged to non-tobacco users or to tobacco users who complete the related wellness program, such as attending smoking cessation classes. Identical rules, addressing only an employee's required contribution for purposes of determining affordability, were proposed in regulations under section 5000A (REG-141036-13, 79 FR 4302, January 27, 2014) (section 5000A proposed regulations). The preamble to regulations finalizing the section 5000A proposed regulations (TD 9705, 79 FR 70464, November 26, 2014) (section 5000A final regulations) discusses the comments received on the proposed regulations under section 36B, except comments discussed in the next paragraph, and additional comments received on the section 5000A proposed regulations (79 FR 70466). Comments discussed in the preamble to the section 5000A proposed regulations are not discussed again in this preamble. Because the standard for affordability for individuals eligible for coverage by reason of a relationship to an employee (related individuals) under section 5000A is different than the standard under section 36B, the section 5000A final regulations do not address certain comments on the treatment of wellness program incentives in determining affordability for related individuals. These commenters requested that wellness incentives related to tobacco use be treated as unearned for related individuals. The commenters expressed concern that treating wellness incentives related to tobacco use as earned in all cases unfairly penalizes related individuals for an employee's tobacco use. However, section 36B(c)(2)(C) provides that the affordability of coverage for related individuals under section 36B is based on the cost of self-only coverage. Accordingly, the final regulations do not adopt this comment. Thus, after considering all the comments, these final regulations, like the section 5000A final regulations, retain the rules in the proposed regulations that wellness incentives unrelated to tobacco use are treated as unearned and wellness incentives related to tobacco use are treated as earned in determining affordability. For purposes of both the section 5000A final regulations and these final regulations, nondiscriminatory wellness programs include both participatory and health-contingent wellness programs. Both the section 5000A final regulations and these final regulations also clarify that (1) a wellness incentive that includes any component unrelated to tobacco use is treated as unearned (however, as stated in the preamble to the section 5000A final regulations, if there is an incentive for completing a program unrelated to tobacco use and a separate incentive for completing a program related to tobacco use, then the incentive related to tobacco use may be treated as earned), and (2) the term wellness program incentives has the same meaning as the term reward in regulations issued by the Departments of Health and Human Services (HHS) and Labor as well as the Treasury Department, see Sec. 54.9802- 1(f), 29 CFR 2590.702(f), and 45 CFR 146.121(f). These final regulations also apply the rules described in this section of the preamble for purposes of determining minimum value. 3. Employer Contributions to Health Reimbursement Arrangements (HRA) The proposed regulations provide that amounts newly made available in the current plan year under an HRA that is integrated with eligible employer-sponsored coverage and that an employee may use to pay premiums are counted toward the employee's required contribution for purposes of determining affordability. Amounts newly made available in the current plan year under an HRA that is integrated with eligible employer-sponsored coverage and that an employee may use only to reduce cost-sharing for medical expenses covered by the primary plan count toward a plan's minimum value percentage. The comments on the proposed regulations are discussed in the section 5000A final regulations. After considering all the comments, both the section 5000A final regulations and these final regulations (1) cross-reference Notice 2013-54 (2013-40 IRB 287, see Sec. 601.601(d)) for guidance on the requirements for an HRA to be integrated with eligible employer-sponsored coverage, (2) clarify that amounts newly made available under an HRA reduce an employee's required contribution (or, for purposes of section 36B, count towards providing minimum value) if the HRA would have been integrated with eligible employer-sponsored coverage had the employee enrolled in the primary plan, (3) clarify that an HRA is taken into account in determining affordability (and minimum value for purposes of section 36B) only if the HRA and the primary eligible employer-sponsored coverage are offered by the same employer, (4) clarify that HRA contributions are taken into account for affordability and not minimum value if an employee may use the HRA contributions to pay premiums for the primary plan only or to pay cost-sharing or benefits not covered by the primary plan in addition to premiums, and (5) clarify that employer contributions to an HRA reduce an employee's required contribution (or count towards providing minimum value for section 36B purposes) only to the extent the amount of the annual contribution is required under the terms of the plan or is otherwise determinable within a reasonable time before the employee must decide whether to enroll. For more information on how contributions to an HRA are taken into account for purposes of section 4980H(b) and related reporting under section 6056, see Notice 2015-87, 2015-52 IRB, released simultaneously with these final regulations. Additional regulations will finalize other rules on minimum value in the proposed regulations. [[Page 78973]] 4. Employer Contributions to Cafeteria Plans (Flex Contributions) The preamble to the section 5000A proposed regulations requested comments on how employer contributions under a section 125 cafeteria plan (flex contributions) that employees may not opt to receive as a taxable benefit should be taken into account in determining an employee's required contribution for purposes of the affordability of coverage. The section 5000A final regulations discussed the comments received and adopted the rule that an employee's required contribution is reduced by employer contributions under a section 125 cafeteria plan that (1) may not be taken as a taxable benefit, (2) may be used to pay for minimum essential coverage, and (3) may be used only to pay for medical care within the meaning of section 213. These final regulations adopt this rule for purposes of determining affordability under section 36B. For more information on the effect of flex contributions and other similar arrangements on affordability for purposes of sections 36B, 5000A, and related consequences under section 4980H, see Notice 2015- 87, released simultaneously with these final regulations. 5. Post-Employment Coverage Section 1.36B-2(c)(3)(iv) provides that an individual who may enroll in continuation coverage required under Federal law or a State law that provides comparable continuation coverage is eligible for minimum essential coverage only for months that the individual is enrolled in the coverage. The proposed regulations provide that this rule applies only to former employees and extend the rule to retiree coverage. Accordingly, an individual who may enroll in retiree coverage is eligible for minimum essential coverage only for the months the individual is enrolled in the coverage. Commenters opined that the continuation and retiree coverage rules should apply to individuals eligible for the coverage by reason of a relationship to an employee, for example, the spouse of a retired employee. In response to these comments, the final regulations clarify that an individual who may enroll in continuation coverage or retiree coverage because of a relationship to a former employee is eligible for the coverage only for the months the individual is enrolled in the coverage. Commenters suggested that the rule for continuation coverage should apply to current employees eligible for continuation coverage as a result of reduced hours. The final regulations do not adopt this suggestion. Eligible employer-sponsored coverage for current employees does not present the same administrability issues as for former employees. Current employees with continuation coverage should be subject to the same general rules on eligibility for employer-sponsored coverage as other current employees. Although employees may be subject to a higher required contribution for continuation coverage than is required for other eligible employer-sponsored coverage, for purposes of the premium tax credit, employees are eligible for eligible employer-sponsored coverage only if the coverage is both affordable and provides minimum value. Thus, current employees offered continuation coverage, like other current employees, may be eligible for the premium tax credit if the coverage offered either is not affordable or does not provide minimum value. 6. Newborns, Adopted Children, and Other Individuals Enrolled Midmonth Regulations at 45 CFR 155.420(d)(2)(i) require issuers to provide coverage to a newborn child enrolled in a qualified health plan effective on the date of birth. Under section 36B(c)(2)(A)(i) and Sec. 1.36B-3(c)(1)(i), a month is a coverage month for an individual only if the individual is enrolled in a qualified health plan through an Exchange as of the first day of the month. Under Sec. 1.36B-3(d), the monthly premium assistance amount is determined, in part, by the adjusted monthly premium for the applicable second lowest cost silver (benchmark) plan (benchmark plan premium). The proposed regulations provide that a child enrolled in a qualified health plan in the month of the child's birth, adoption, or placement with the taxpayer for adoption or in foster care (birth month) is treated as enrolled as of the first day of the month. Some commenters interpreted the coverage month rule for newborns as requiring that issuers must provide coverage for a newborn as of the first day of the month. Other commenters noted that applying a new adjusted monthly premium as of the first of the month, thus increasing the premium assistance amount for the month, is inconsistent with HHS regulations that provide that the amount of advance credit payments (which approximates the premium assistance amount) does not change until the first day of the month following the birth month. No changes are made to the final regulations to reflect these comments. The rules treat certain individuals as enrolled as of the first day of the month for purposes of the premium tax credit to conform with the general rules for coverage months but do not require issuers to enroll the individuals as of the first day of the month. Furthermore, HHS regulations published on July 15, 2013 (78 FR 42321) removed the rule providing that advance credit payments do not change until the month following a birth or other event for which a midmonth enrollment is allowed. Under 45 CFR 155.420(b)(2)(i), Exchanges must ensure that a taxpayer eligible to enroll an individual in coverage may choose for the individual's coverage to be effective as of the individual's date of birth, adoption, or placement for adoption or in foster care or as of the first day of the following month. Similarly, for individual's placed with a taxpayer by court order, 45 CFR 155.420(b)(2)(v) provides that Exchanges must allow the individual's coverage to be effective as of the date the court order is effective. Accordingly, the final regulations provide that an individual is treated as enrolled as of the first day of the month of birth, adoption, or placement in adoption or foster care if the individual's enrollment is effective as of the date of birth, adoption, or placement for adoption or in foster care, or on the effective date of a court order. The final regulations use the term individual instead of child to align with HHS regulations relating to midmonth enrollments. The proposed regulations provide that the adjusted monthly premium is determined as if all members of the coverage family for that month were enrolled in a qualified health plan for the entire month. The intent of this rule was to specify that the adjusted monthly premium is determined as of the first day of a coverage month and is not prorated for midmonth changes in enrollment or eligibility for other minimum essential coverage. Accordingly, an individual who enrolls midmonth but who is treated as enrolled as of the first day of the month is a member of the coverage family (if all other requirements are met) in determining the adjusted monthly premium for that month. For other coverage family changes, the adjusted monthly premium does not change until the following month. The final regulations clarify these rules by providing that the term coverage family means the members of a taxpayer's family for whom a month is a coverage month (which requires being enrolled [[Page 78974]] on the first day of the month) and that the adjusted monthly premium is determined as of the first day of a coverage month. 7. Partial Months of Coverage The proposed regulations provide that the premium assistance amount for a coverage month is prorated by the number of days of coverage when a qualified health plan is terminated before the last day of a month and the issuer reduces or refunds a portion of the monthly premium. The proposed rule for computing a prorated premium assistance amount has proven to be complex and may be difficult to administer. Accordingly, the final regulations provide that the premium assistance amount for a termination month is the lesser of (1) the enrollment premiums charged (reduced by any amounts that were refunded) and (2) the difference between the benchmark plan premium and contribution amount for the full month. The final regulations clarify that this computation also applies to a month an individual is enrolled in coverage effective on the date of the individual's birth, adoption, or placement for adoption or in foster care, or on the effective date of a court order. The Treasury Department and the IRS anticipate publishing rules requiring Exchanges to report under section 36B(f)(3) for partial months of coverage the amount of enrollment premiums charged and advance credit payments made for the days of coverage and the benchmark plan premium for a full month of coverage. Effective/Applicability Date These final regulations apply to taxable years ending after December 31, 2013. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory impact assessment is not required. Section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and, because the regulations do not impose a collection of information requirement on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking that preceded these final regulations was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. No comments were received. Drafting Information The principal authors of these final regulations are Andrew Braden, Arvind Ravichandran, and Stephen J. Toomey of the Office of Associate Chief Counsel (Income Tax and Accounting). However, other personnel from the IRS and the Treasury Department participated in their development. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section 1.36B-0 is amended by: 0 1. Revising the introductory text. 0 2. Revising the entries for Sec. Sec. 1.36B-2(c)(3)(iv) and 1.36B- 2(c)(3)(v)(A)(4). 0 2. Adding entries for Sec. Sec. 1.36B-2(c)(3)(v)(A)(5) and (6). 0 3. Revising the entries for Sec. Sec. 1.36B-3(c)(2) and (3). 0 4. Adding entries for Sec. Sec. 1.36B-3(c)(4), 1.36B-3(d)(1) and (2), 1.36B-3(d)(2)(i) and (ii) and 1.36B-6. The revisions and additions read as follows: Sec. 1.36B-0 Table of contents. This section lists the captions contained in Sec. Sec. 1.36B-1 through 1.36B-6. * * * * * Sec. 1.36B-2 Eligibility for premium tax credit. * * * * * (c) * * * (3) * * * (iv) Post-employment coverage. (v) * * * (A) * * * (4) Wellness program incentives. (5) Employer contributions to health reimbursement arrangements. (6) Employer contributions to cafeteria plans. * * * * * Sec. 1.36B-3 Computing the premium assistance credit amount. * * * * * (c) * * * (2) Certain individuals enrolled during a month. (3) Premiums paid for a taxpayer. (4) Examples. (d) * * * (1) In general. (2) Partial month of coverage. (i) In general. (ii) Examples. * * * * * Sec. 1.36B-6 Minimum value. (a) In general. (b) MV standard population. (c) MV percentage. (1) In general. (2) Wellness program incentives. (i) In general. (ii) Example. (3) Employer contributions to health savings accounts. (4) Employer contributions to health reimbursement arrangements. (5) Expected spending adjustments for health savings accounts and health reimbursement arrangements. (d) Methods for determining MV. (e) Scope of essential health benefits and adjustment for benefits not included in MV Calculator. (f) Actuarial certification. (1) In general. (2) Membership in American Academy of Actuaries. (3) Actuarial analysis. (4) Use of MV Calculator. (g) Effective/applicability date. (1) In general. (2) Exception. 0 Par. 3. Section 1.36B-1 is amended by revising paragraphs (e)(1)(i), (e)(1)(ii)(B), and (n) to read as follows: Sec. 1.36B-1 Premium tax credit definitions. * * * * * (e) * * * (1) * * * (i) A taxpayer's modified adjusted gross income (including the modified adjusted gross income of a child for whom an election under section 1(g)(7) is made for the taxable year); (ii) * * * (B) Are required to file a return of tax imposed by section 1 for the taxable year. * * * * * (n) Rating area. The term rating area has the same meaning as used in section 2701(a)(2) of the Public Health Service Act (42 U.S.C. 300gg(a)(2)) and 45 CFR 147.102(b). * * * * * 0 Par. 4. Section 1.36B-2 is amended by: 0 1. Revising paragraphs (c)(3)(iv) and (c)(3)(v)(A)(4). 0 2. Adding paragraphs (c)(3)(v)(A)(5) and (6) and (c)(3)(v)(D), Example 9. 0 3. Revising paragraph (c)(3)(vi). [[Page 78975]] The revisions and additions read as follows: Sec. 1.36B-2 Eligibility for premium tax credit. * * * * * (c) * * * (3) * * * (iv) Post-employment coverage. A former employee (including a retiree), or an individual related (within the meaning of paragraph (c)(3)(i) of this section) to a former employee, who may enroll in eligible employer-sponsored coverage or in continuation coverage required under Federal law or a State law that provides comparable continuation coverage is eligible for minimum essential coverage under this coverage only for months that the former employee or related individual is enrolled in the coverage. (v) * * * (A) * * * (4) Wellness program incentives. Nondiscriminatory wellness program incentives offered by an eligible employer-sponsored plan that affect premiums are treated as earned in determining an employee's required contribution for purposes of affordability of an eligible employer- sponsored plan to the extent the incentives relate exclusively to tobacco use. Wellness program incentives that do not relate to tobacco use or that include a component unrelated to tobacco use are treated as not earned for this purpose. For purposes of this section, the term wellness program incentive has the same meaning as the term reward in Sec. 54.9802-1(f)(1)(i) of this chapter. (5) Employer contributions to health reimbursement arrangements. Amounts newly made available for the current plan year under a health reimbursement arrangement that an employee may use to pay premiums, or may use to pay cost-sharing or benefits not covered by the primary plan in addition to premiums, reduce the employee's required contribution if the health reimbursement arrangement would be integrated, as that term is used in Notice 2013-54 (2013-40 IRB 287) (see Sec. 601.601(d) of this chapter), with an eligible employer-sponsored plan for an employee enrolled in the plan. The eligible employer-sponsored plan and the health reimbursement arrangement must be offered by the same employer. Employer contributions to a health reimbursement arrangement reduce an employee's required contribution only to the extent the amount of the annual contribution is required under the terms of the plan or otherwise determinable within a reasonable time before the employee must decide whether to enroll in the eligible employer-sponsored plan. (6) Employer contributions to cafeteria plans. Amounts made available for the current plan year under a cafeteria plan, within the meaning of section 125, reduce an employee's or a related individual's required contribution if-- (i) The employee may not opt to receive the amount as a taxable benefit; (ii) The employee may use the amount to pay for minimum essential coverage; and (iii) The employee may use the amount exclusively to pay for medical care, within the meaning of section 213. * * * * * (D) * * * Example 9. Wellness program incentives. (i) Employer X offers an eligible employer-sponsored plan with a nondiscriminatory wellness program that reduces premiums by $300 for employees who do not use tobacco products or who complete a smoking cessation course. Premiums are reduced by $200 if an employee completes cholesterol screening within the first six months of the plan year. Employee B does not use tobacco and the cost of his premiums is $3,700. Employee C uses tobacco and the cost of her premiums is $4,000. (ii) Under paragraph (c)(3)(v)(A)(4) of this section, only the incentives related to tobacco use are counted toward the premium amount used to determine the affordability of X's plan. C is treated as having earned the $300 incentive for attending a smoking cessation course regardless of whether C actually attends the course. Thus, the required contribution for determining affordability for both Employee B and Employee C is $3,700. The $200 incentive for completing cholesterol screening is treated as not earned and does not reduce their required contribution. (vi) Minimum value. See Sec. 1.36B-6 for rules for determining whether an eligible employer-sponsored plan provides minimum value. * * * * * 0 Par. 5. Section 1.36B-3 is amended by: 0 1. Revising paragraph (b)(2). 0 2. Redesignating paragraphs (c)(2) and (3) as paragraphs (c)(3) and (4) and adding paragraph (c)(2). 0 3. Revising paragraph (d). 0 4. Adding a sentence to the end of paragraph (e). 0 5. Revising paragraphs (f)(4), (g)(2), and (j)(1) and (3). 0 6. Removing the language ``(d)(1)'' everywhere it appears in paragraphs (h), (j), and (k), and adding the language ``(d)(1)(i)'' in its place and removing the language ``(d)(2)'' everywhere it appears in paragraphs (h) and (j) and adding the language ``(d)(1)(ii)'' in its place. The revisions and additions read as follows: Sec. 1.36B-3 Computing the premium assistance credit amount. * * * * * (b) * * * (2) The term coverage family means, in each month, the members of a taxpayer's family for whom the month is a coverage month. (c) * * * (2) Certain individuals enrolled during a month. If an individual enrolls in a qualified health plan and the enrollment is effective on the date of the individual's birth, adoption, or placement for adoption or in foster care, or on the effective date of a court order, the individual is treated as enrolled as of the first day of that month for purposes of this paragraph (c). * * * * * (d) Premium assistance amount--(1) In general. Except as provided in paragraph (d)(2) of this section, the premium assistance amount for a coverage month is the lesser of-- (i) The premiums for the month for one or more qualified health plans in which a taxpayer or a member of the taxpayer's family enrolls (enrollment premiums); or (ii) The excess of the adjusted monthly premium for the applicable benchmark plan (benchmark plan premium) over 1/12 of the product of a taxpayer's household income and the applicable percentage for the taxable year (the taxpayer's contribution amount). (2) Partial month of coverage--(i) In general. If a qualified health plan is terminated before the last day of a month or an individual is enrolled in coverage effective on the date of the individual's birth, adoption, or placement for adoption or in foster care, or on the effective date of a court order, the premium assistance amount for the month is the lesser of-- (A) The enrollment premiums for the month (not including any amounts that were refunded); or (B) The excess of the benchmark plan premium for a full month of coverage over the full contribution amount for the month. (ii) Examples. The following examples illustrate the rules of this paragraph (d)(2). Example 1. (i) Taxpayer R is single and has no dependents. R enrolls in a qualified health plan with a monthly premium of $450. The difference between R's benchmark plan premium and contribution amount for the month is $420. R's premium assistance amount for a coverage month with a full month of coverage is $420 (the lesser of $450 and $420). (ii) The issuer of R's qualified health plan is notified that R died on September 20. The [[Page 78976]] issuer terminates coverage as of that date and refunds the remaining portion of the September enrollment premiums ($150) for R's coverage. (iii) Under this paragraph (d)(2), R's premium assistance amount for September is the lesser of the enrollment premiums for the month ($300 ($450--$150)) or the difference between the benchmark plan premium for a full month of coverage and the full contribution amount for the month ($420). R's premium assistance amount for September is $300, the lesser of $420 and $300. Example 2. The facts are the same as in Example 1 of this paragraph (d)(2)(ii), except that the qualified health plan issuer does not refund any enrollment premiums for September. Under this paragraph (d)(2), R's premium assistance amount for September is $420, the lesser of $450 and $420. Example 3. The facts are the same as in Example 1 of this paragraph (d)(2)(ii), except that the difference between R's benchmark plan premium and contribution amount for a month is $275. Accordingly, R's premium assistance amount for a coverage month with a full month of coverage is $275 (the lesser of $450 and $275). Under this paragraph (d)(2), R's premium assistance amount for September remains $275, the lesser of $300 and $275. (e) * * * The adjusted monthly premium for a coverage month is determined as of the first day of the month. (f) * * * (4) Family members residing at different locations. The benchmark plan premium determined under paragraphs (f)(1) and (2) of this section for family members who live in different States and enroll in separate qualified health plans is the sum of the premiums for the applicable benchmark plans for each group of family members living in the same State. * * * * * (g) * * * (2) Applicable percentage table. ------------------------------------------------------------------------ Household income percentage of Federal Initial Final poverty line percentage percentage ------------------------------------------------------------------------ Less than 133%.......................... 2.0 2.0 At least 133% but less than 150%........ 3.0 4.0 At least 150% but less than 200%........ 4.0 6.3 At least 200% but less than 250%........ 6.3 8.05 At least 250% but less than 300%........ 8.05 9.5 At least 300% but not more than 400%.... 9.5 9.5 ------------------------------------------------------------------------ * * * * * (j) Additional benefits--(1) In general. If a qualified health plan offers benefits in addition to the essential health benefits a qualified health plan must provide under section 1302 of the Affordable Care Act (42 U.S.C. 18022), or a State requires a qualified health plan to cover benefits in addition to these essential health benefits, the portion of the premium for the plan properly allocable to the additional benefits is excluded from the monthly premiums under paragraph (d)(1)(i) or (ii) of this section. Premiums are allocated to additional benefits before determining the applicable benchmark plan under paragraph (f) of this section. * * * * * (3) Examples. The following examples illustrate the rules of this paragraph (j): Example 1. (i) Taxpayer B enrolls in a qualified health plan that provides benefits in addition to essential health benefits (additional benefits). The monthly premiums for the plan in which B enrolls are $370, of which $35 is allocable to additional benefits. B's benchmark plan premium (determined after allocating premiums to additional benefits for all silver level plans) is $440, of which $40 is allocable to additional benefits. B's monthly contribution amount, which is the product of B's household income and the applicable percentage, is $60. (ii) Under this paragraph (j), B's enrollment premiums and the benchmark plan premium are reduced by the portion of the premium that is allocable to the additional benefits provided under that plan. Therefore, B's monthly enrollment premiums are reduced to $335 ($370 - $35) and B's benchmark plan premium is reduced to $400 ($440 - $40). B's premium assistance amount for a coverage month is $335, the lesser of $335 (B's enrollment premiums, reduced by the portion of the premium allocable to additional benefits) and $340 (B's benchmark plan premium, reduced by the portion of the premium allocable to additional benefits ($400), minus B's $60 contribution amount). Example 2. The facts are the same as in Example 1 of this paragraph (j)(3), except that the plan in which B enrolls provides no benefits in addition to the essential health benefits required to be provided by the plan. Thus, under paragraph (j) of this section, B's benchmark plan premium ($440) is reduced by the portion of the premium allocable to additional benefits provided under that plan ($40). B's enrollment premiums ($370) are not reduced under this paragraph (j). B's premium assistance amount for a coverage month is $340, the lesser of $370 (B's enrollment premiums) and $340 (B's benchmark plan premium, reduced by the portion of the premium allocable to additional benefits ($400), minus B's $60 contribution amount). * * * * * 0 Par. 6. Section 1.36B-6 is added to read as follows: Sec. 1.36B-6 Minimum value. (a) In general. An eligible employer-sponsored plan provides minimum value (MV) only if-- (1) The plan's share of the total allowed costs of benefits provided to an employee (the MV percentage) is at least 60 percent; and (2) [Reserved] (b) MV standard population. [Reserved] (c) MV percentage--(1) In general. [Reserved] (2) Wellness program incentives--(i) In general. Nondiscriminatory wellness program incentives offered by an eligible employer-sponsored plan that affect deductibles, copayments, or other cost-sharing are treated as earned in determining the plan's MV percentage if the incentives relate exclusively to tobacco use. Wellness program incentives that do not relate to tobacco use or that include a component unrelated to tobacco use are treated as not earned for this purpose. For purposes of this section, the term wellness program incentive has the same meaning as the term reward in Sec. 54.9802- 1(f)(1)(i) of this chapter. (ii) Example. The following example illustrates the rules of this paragraph (c)(2): Example. (i) Employer X offers an eligible employer-sponsored plan that reduces the deductible by $300 for employees who do not use tobacco products or who complete a smoking cessation course. The deductible is reduced by $200 if an employee completes cholesterol screening within the first six months of the plan year. Employee B does not use tobacco and his deductible is $3,700. Employee C uses tobacco and her deductible is $4,000. (ii) Under paragraph (c)(2)(i) of this section, only the incentives related to tobacco use are considered in determining the plan's MV percentage. C is treated as having earned the $300 incentive for attending a smoking cessation course regardless of whether C actually attends the course. Thus, the deductible for determining for the MV percentage for both Employees B and C is $3,700. The $200 incentive for completing cholesterol screening is disregarded. (3) Employer contributions to health savings accounts. Employer [[Page 78977]] contributions for the current plan year to health savings accounts that are offered with an eligible employer-sponsored plan are taken into account for that plan year towards the plan's MV percentage. (4) Employer contributions to health reimbursement arrangements. Amounts newly made available for the current plan year under a health reimbursement arrangement that would be integrated within the meaning of Notice 2013-54 (2013-40 IRB 287), see Sec. 601.601(d) of this chapter, with an eligible employer-sponsored plan for an employee enrolled in the plan are taken into account for that plan year towards the plan's MV percentage if the amounts may be used to reduce only cost-sharing for covered medical expenses. A health reimbursement arrangement counts toward a plan's MV percentage only if the health reimbursement arrangement and the eligible employer-sponsored plan are offered by the same employer. Employer contributions to a health reimbursement arrangement count for a plan year towards the plan's MV percentage only to the extent the amount of the annual contribution is required under the terms of the plan or otherwise determinable within a reasonable time before the employee must decide whether to enroll in the eligible employer-sponsored plan. (5) Expected spending adjustments for health savings accounts and health reimbursement arrangements. [Reserved] (d) Methods for determining MV. [Reserved] (e) Scope of essential health benefits and adjustment for benefits not included in MV Calculator. [Reserved] (f) Actuarial certification. [Reserved] (1) In general. [Reserved] (2) Membership in American Academy of Actuaries. [Reserved] (3) Actuarial analysis. [Reserved] (4) Use of MV Calculator. [Reserved] (g) Effective/applicability date--in general. (1) Except as provided in paragraph (g)(2) of this section, this section applies for taxable years ending after December 31, 2013. (2) Exception. [Reserved] 0 Par. 7. Section 1.6011-8 is amended by revising paragraph (a) to read as follows: Sec. 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B. (a) Requirement of return. A taxpayer for whom advance payments of the premium tax credit under section 36B are made in a taxable year must file an income tax return for that taxable year on or before the due date for the return (including extensions of time for filing). * * * * * John Dalrymple, Deputy Commissioner for Services and Enforcement. Approved: December 11, 2015 Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2015-31866 Filed 12-16-15; 4:15 pm] BILLING CODE 4830-01-P
![Federal Register / Vol. 80, No. 243 / Friday, December 18, 2015 / Rules and Regulations 78971
DATES: Withdrawal of approval is Administration, 7519 Standish Pl., 49007 has requested that FDA withdraw
effective December 31, 2015. Rockville, MD 20855, 240–402–5761, approval of the following NADAs that
sujaya.dessai@fda.hhs.gov. provide for the use of nitarsone in
FOR FURTHER INFORMATION CONTACT:
medicated feed for chickens and turkeys
Sujaya Dessai, Center for Veterinary SUPPLEMENTARY INFORMATION: Zoetis because the products are no longer
Medicine (HFV–212), Food and Drug Inc., 333 Portage St., Kalamazoo, MI manufactured or marketed:
21 CFR
File No. Product name Section
007–616 ............ HISTOSTAT 50 (nitarsone) Type A Medicated Article ........................................................................................ 558.369
141–088 ............ HISTOSTAT 50 (nitarsone)/BMD (bacitracin methylene disalicylate) .................................................................. 558.369
141–132 ............ HISTOSTAT 50/ALBAC (bacitracin zinc) ............................................................................................................. 558.369
Therefore, under authority delegated 2011. These final regulations affect value of eligible employer-sponsored
to the Commissioner of Food and Drugs individuals who enroll in qualified plans have been reserved and will be
and redelegated to the Center for health plans through Affordable finalized separately under REG–
Veterinary Medicine, and in accordance Insurance Exchanges (Exchanges, 119850–15. Two paragraphs on
with 21 CFR 514.116 Notice of sometimes called Marketplaces) and minimum value have been re-proposed,
withdrawal of approval of application, claim the health insurance premium tax see REG–143800–14 (80 FR 52678)
notice is given that approval of NADAs credit, and Exchanges that make (2015 proposed minimum value
007–616, 141–088, and 141–132, and all qualified health plans available to regulations), are finalized in part, and
supplements and amendments thereto, individuals and employers. will be finalized in part under REG–
is hereby withdrawn, effective DATES: Effective Date: These regulations 143800–14.
December 31, 2015. are effective on December 18, 2015.
Explanation of Revisions and Summary
Elsewhere in this issue of the Federal Applicability Dates: For dates of
applicability, see §§ 1.36B–1(o) and of Comments
Register, FDA is amending the animal
drug regulations to reflect the voluntary 1.36B–6(g). 1. Definition of Modified Adjusted Gross
withdrawal of approval of these FOR FURTHER INFORMATION CONTACT: For Income
applications. general questions on the premium tax
Section 36B(d)(2) provides that a
Dated: December 11, 2015. credit, Shareen Pflanz, (202) 317–4718;
taxpayer’s household income includes
Bernadette Dunham, for minimum value, Andrew Braden,
the modified adjusted gross income of
(202) 317–7006 (not toll-free numbers).
Director, Center for Veterinary Medicine. the taxpayer and the members of the
SUPPLEMENTARY INFORMATION:
[FR Doc. 2015–31828 Filed 12–17–15; 8:45 am] taxpayer’s tax family who are required
BILLING CODE 4164–01–P Background to file an income tax return. The 2012
This document contains final section 36B final regulations provide
regulations amending the Income Tax that, in computing household income,
DEPARTMENT OF THE TREASURY Regulations (26 CFR part 1) under whether a family member must file a tax
section 36B of the Internal Revenue return is determined without regard to
Internal Revenue Service Code (Code) relating to the health section 1(g)(7). Under section 1(g)(7), a
insurance premium tax credit. Section parent may elect to include a child’s
26 CFR Part 1 36B was enacted by the Patient gross income in the parent’s gross
Protection and Affordable Care Act, income if certain requirements are met.
[TD 9745]
Public Law 111–148 (124 Stat. 119 The proposed regulations removed
RIN 1545–BL43 (2010)), and the Health Care and ‘‘without regard to section 1(g)(7)’’ from
Education Reconciliation Act of 2010, the 2012 section 36B final regulations
Minimum Value of Eligible Employer- because that language implied that the
Sponsored Plans and Other Rules Public Law 111–152 (124 Stat. 1029
(2010)) (collectively, the Affordable Care child’s gross income is included in both
Regarding the Health Insurance the parent’s adjusted gross income and
Premium Tax Credit Act). Final regulations under section
36B (TD 9590) were published on May the child’s adjusted gross income in
AGENCY: Internal Revenue Service (IRS), 23, 2012 (77 FR 30377) (2012 section determining household income. Thus,
Treasury. 36B final regulations). On May 3, 2013, the proposed regulations clarified that
ACTION: Final regulations. a notice of proposed rulemaking (REG– when a parent makes an election under
125398–12) was published in the section 1(g)(7), household income
SUMMARY: This document contains final Federal Register (78 FR 25909). Written includes the child’s gross income
regulations on the health insurance comments responding to the proposed included on the parent’s return only.
premium tax credit enacted by the regulations were received. The These final regulations adopt that rule
Patient Protection and Affordable Care comments have been considered in without change and clarify that the
Act and the Health Care and Education connection with these final regulations modified adjusted gross income of a
asabaliauskas on DSK5VPTVN1PROD with RULES
Reconciliation Act of 2010, as amended and are available for public inspection parent who makes the section 1(g)(7)
by the Medicare and Medicaid at www.regulations.gov or on request. election includes the child’s modified
Extenders Act of 2010, the No public hearing was requested or adjusted gross income. Thus, the
Comprehensive 1099 Taxpayer held. After consideration of all the parent’s modified adjusted gross income
Protection and Repayment of Exchange comments, the proposed regulations are includes not only the child’s gross
Subsidy Overpayments Act of 2011, and adopted, in part, as amended by this income but also the child’s tax-exempt
the Department of Defense and Full- Treasury decision. Some rules proposed interest and nontaxable Social Security
Year Continuing Appropriations Act, under REG–125398–12 on the minimum income, which are excluded from gross
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![78976 Federal Register / Vol. 80, No. 243 / Friday, December 18, 2015 / Rules and Regulations
issuer terminates coverage as of that date and September. Under this paragraph (d)(2), R’s determined as of the first day of the
refunds the remaining portion of the premium assistance amount for September is month.
September enrollment premiums ($150) for $420, the lesser of $450 and $420. (f) * * *
R’s coverage. Example 3. The facts are the same as in
(iii) Under this paragraph (d)(2), R’s
(4) Family members residing at
Example 1 of this paragraph (d)(2)(ii), except different locations. The benchmark plan
premium assistance amount for September is that the difference between R’s benchmark
the lesser of the enrollment premiums for the premium determined under paragraphs
plan premium and contribution amount for a (f)(1) and (2) of this section for family
month ($300 ($450—$150)) or the difference
between the benchmark plan premium for a month is $275. Accordingly, R’s premium members who live in different States
full month of coverage and the full assistance amount for a coverage month with and enroll in separate qualified health
contribution amount for the month ($420). a full month of coverage is $275 (the lesser plans is the sum of the premiums for the
R’s premium assistance amount for of $450 and $275). Under this paragraph
applicable benchmark plans for each
September is $300, the lesser of $420 and (d)(2), R’s premium assistance amount for
$300.
group of family members living in the
September remains $275, the lesser of $300
same State.
Example 2. The facts are the same as in and $275.
Example 1 of this paragraph (d)(2)(ii), except * * * * *
that the qualified health plan issuer does not (e) * * * The adjusted monthly (g) * * *
refund any enrollment premiums for premium for a coverage month is (2) Applicable percentage table.
Initial Final
Household income percentage of Federal poverty line percentage percentage
Less than 133% ....................................................................................................................................................... 2.0 2.0
At least 133% but less than 150% .......................................................................................................................... 3.0 4.0
At least 150% but less than 200% .......................................................................................................................... 4.0 6.3
At least 200% but less than 250% .......................................................................................................................... 6.3 8.05
At least 250% but less than 300% .......................................................................................................................... 8.05 9.5
At least 300% but not more than 400% .................................................................................................................. 9.5 9.5
* * * * * coverage month is $335, the lesser of $335 program incentives offered by an
(j) Additional benefits—(1) In general. (B’s enrollment premiums, reduced by the eligible employer-sponsored plan that
If a qualified health plan offers benefits portion of the premium allocable to affect deductibles, copayments, or other
in addition to the essential health additional benefits) and $340 (B’s benchmark
plan premium, reduced by the portion of the
cost-sharing are treated as earned in
benefits a qualified health plan must premium allocable to additional benefits determining the plan’s MV percentage if
provide under section 1302 of the ($400), minus B’s $60 contribution amount). the incentives relate exclusively to
Affordable Care Act (42 U.S.C. 18022), Example 2. The facts are the same as in tobacco use. Wellness program
or a State requires a qualified health Example 1 of this paragraph (j)(3), except that incentives that do not relate to tobacco
plan to cover benefits in addition to the plan in which B enrolls provides no use or that include a component
these essential health benefits, the benefits in addition to the essential health unrelated to tobacco use are treated as
portion of the premium for the plan benefits required to be provided by the plan.
not earned for this purpose. For
Thus, under paragraph (j) of this section, B’s
properly allocable to the additional purposes of this section, the term
benchmark plan premium ($440) is reduced
benefits is excluded from the monthly by the portion of the premium allocable to wellness program incentive has the
premiums under paragraph (d)(1)(i) or additional benefits provided under that plan same meaning as the term reward in
(ii) of this section. Premiums are ($40). B’s enrollment premiums ($370) are § 54.9802–1(f)(1)(i) of this chapter.
allocated to additional benefits before not reduced under this paragraph (j). B’s (ii) Example. The following example
determining the applicable benchmark premium assistance amount for a coverage illustrates the rules of this paragraph
plan under paragraph (f) of this section. month is $340, the lesser of $370 (B’s (c)(2):
enrollment premiums) and $340 (B’s
* * * * * benchmark plan premium, reduced by the Example. (i) Employer X offers an eligible
(3) Examples. The following examples portion of the premium allocable to employer-sponsored plan that reduces the
illustrate the rules of this paragraph (j): additional benefits ($400), minus B’s $60 deductible by $300 for employees who do not
Example 1. (i) Taxpayer B enrolls in a contribution amount). use tobacco products or who complete a
qualified health plan that provides benefits * * * * * smoking cessation course. The deductible is
in addition to essential health benefits reduced by $200 if an employee completes
■ Par. 6. Section 1.36B–6 is added to cholesterol screening within the first six
(additional benefits). The monthly premiums
for the plan in which B enrolls are $370, of read as follows: months of the plan year. Employee B does
which $35 is allocable to additional benefits. not use tobacco and his deductible is $3,700.
§ 1.36B–6 Minimum value.
B’s benchmark plan premium (determined Employee C uses tobacco and her deductible
after allocating premiums to additional (a) In general. An eligible employer- is $4,000.
benefits for all silver level plans) is $440, of sponsored plan provides minimum (ii) Under paragraph (c)(2)(i) of this
which $40 is allocable to additional benefits. value (MV) only if— section, only the incentives related to tobacco
B’s monthly contribution amount, which is (1) The plan’s share of the total use are considered in determining the plan’s
the product of B’s household income and the allowed costs of benefits provided to an MV percentage. C is treated as having earned
applicable percentage, is $60. employee (the MV percentage) is at least the $300 incentive for attending a smoking
asabaliauskas on DSK5VPTVN1PROD with RULES
(ii) Under this paragraph (j), B’s enrollment 60 percent; and cessation course regardless of whether C
premiums and the benchmark plan premium (2) [Reserved] actually attends the course. Thus, the
are reduced by the portion of the premium deductible for determining for the MV
that is allocable to the additional benefits
(b) MV standard population.
percentage for both Employees B and C is
provided under that plan. Therefore, B’s [Reserved]
$3,700. The $200 incentive for completing
monthly enrollment premiums are reduced to (c) MV percentage—(1) In general.
cholesterol screening is disregarded.
$335 ($370 ¥ $35) and B’s benchmark plan [Reserved]
premium is reduced to $400 ($440 ¥ $40). (2) Wellness program incentives—(i) (3) Employer contributions to health
B’s premium assistance amount for a In general. Nondiscriminatory wellness savings accounts. Employer
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![Federal Register / Vol. 80, No. 243 / Friday, December 18, 2015 / Rules and Regulations 78977
contributions for the current plan year on or before the due date for the return Federal Register notice, as well as news
to health savings accounts that are (including extensions of time for filing). releases and other relevant information,
offered with an eligible employer- * * * * * also are available at OSHA’s Web page
sponsored plan are taken into account at http://www.osha.gov.
for that plan year towards the plan’s MV John Dalrymple,
percentage. Deputy Commissioner for Services and FOR FURTHER INFORMATION CONTACT: For
(4) Employer contributions to health Enforcement. press inquiries: Francis Meilinger,
reimbursement arrangements. Amounts Approved: December 11, 2015 Director, OSHA Office of
newly made available for the current Mark J. Mazur, Communications, Room N–3647, U.S.
plan year under a health reimbursement Assistant Secretary of the Treasury (Tax Department of Labor, 200 Constitution
arrangement that would be integrated Policy). Avenue NW., Washington, DC 20210;
within the meaning of Notice 2013–54 [FR Doc. 2015–31866 Filed 12–16–15; 4:15 pm] telephone: (202) 693–1999; email:
(2013–40 IRB 287), see § 601.601(d) of BILLING CODE 4830–01–P meilinger.francis2@dol.gov.
this chapter, with an eligible employer- For general and technical
sponsored plan for an employee information: Douglas J. Kalinowski,
enrolled in the plan are taken into DEPARTMENT OF LABOR Director, OSHA Directorate of
account for that plan year towards the Cooperative and State Programs, Room
plan’s MV percentage if the amounts Occupational Safety and Health N–3700, U.S. Department of Labor, 200
may be used to reduce only cost-sharing Administration Constitution Avenue NW., Washington,
for covered medical expenses. A health DC 20210; telephone: (202) 693–2200;
reimbursement arrangement counts 29 CFR Parts 1902, 1903, 1904, 1952, email: kalinowski.doug@dol.gov.
toward a plan’s MV percentage only if 1953, 1954, 1955, and 1956
the health reimbursement arrangement SUPPLEMENTARY INFORMATION:
and the eligible employer-sponsored [Docket No. OSHA–2014–0009] Confirmation of the effective date: On
plan are offered by the same employer. RIN 1218–AC76 August 18, 2015, OSHA published a
Employer contributions to a health direct final rule in the Federal Register
reimbursement arrangement count for a Streamlining of Provisions on State amending OSHA regulations to remove
plan year towards the plan’s MV Plans for Occupational Safety and the detailed descriptions of State Plan
percentage only to the extent the Health coverage, purely historical data, and
amount of the annual contribution is other unnecessarily codified
required under the terms of the plan or AGENCY: Occupational Safety and Health
Administration (OSHA), Department of information. In addition, this document
otherwise determinable within a moved most of the general provisions of
reasonable time before the employee Labor.
ACTION: Final rule; confirmation of
subpart A of part 1952 into part 1902,
must decide whether to enroll in the where the general regulations on State
eligible employer-sponsored plan. effective date; approval of collections of
information under the Paperwork Plan criteria are found. It also amended
(5) Expected spending adjustments for
Reduction Act of 1995. several other OSHA regulations to
health savings accounts and health
delete references to part 1952, which
reimbursement arrangements.
SUMMARY: On August 18, 2015 OSHA will no longer apply. A companion
[Reserved]
published in the Federal Register a proposed rule was also published on
(d) Methods for determining MV.
direct final rule that streamlined that date.
[Reserved]
provisions on State Plans. OSHA stated In the direct final rule, OSHA stated
(e) Scope of essential health benefits
in that document that it would
and adjustment for benefits not that it would publish a Federal Register
withdraw the companion proposed rule
included in MV Calculator. [Reserved] document confirming the effective date
and confirm the effective date of the
(f) Actuarial certification. [Reserved] final rule if the Agency received no of the direct final rule and withdraw the
(1) In general. [Reserved] significant adverse comments on the proposed rule if it received no
(2) Membership in American direct final rule or the proposal. Since significant adverse comments on the
Academy of Actuaries. [Reserved] OSHA received no comments on the direct final rule or the proposal. OSHA
(3) Actuarial analysis. [Reserved] direct final rule or the proposal, the received no comments on the direct
(4) Use of MV Calculator. [Reserved] Agency now confirms that the direct final rule or the proposed rule.
(g) Effective/applicability date—in final rule became effective as a final rule Accordingly, OSHA is confirming the
general. (1) Except as provided in on October 19, 2015. The proposed rule effective date of the direct final rule and
paragraph (g)(2) of this section, this and the direct final rule also requested the proposed rule is withdrawn.
section applies for taxable years ending comments on the collections of Approval of collections of
after December 31, 2013. information contained in State Plan information: The proposed rule and the
(2) Exception. [Reserved] regulations under the Paperwork direct final rule also contained a request
■ Par. 7. Section 1.6011–8 is amended Reduction Act of 1995. The Office of for comments on an Information
by revising paragraph (a) to read as Management and Budget (OMB) Collection Request under the Paperwork
follows: approved those collections of Reduction Act of 1995 (PRA), which
information.
asabaliauskas on DSK5VPTVN1PROD with RULES
§ 1.6011–8 Requirement of income tax covers all collections of information in
return for taxpayers who claim the premium DATES: The effective date for the direct OSHA State Plan regulations. OMB
tax credit under section 36B. final rule that published on August 18, received no comments. OMB has
(a) Requirement of return. A taxpayer 2015 (80 FR49897) is confirmed as approved the revised collections of
for whom advance payments of the October 19, 2015. information and is retaining OMB
premium tax credit under section 36B ADDRESSES: Electronic copies of this control number 1218–0247 for these
are made in a taxable year must file an Federal Register notice are available at requirements. The expiration date for
income tax return for that taxable year http://www.regulations.gov. This the approval is April 30, 2016.
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Document Created: 2015-12-18 01:38:14
Document Modified: 2015-12-18 01:38:14
| 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 | Rules and Regulations | |
| Action | Final regulations. | |
| Contact | For general questions on the premium tax credit, Shareen Pflanz, (202) 317-4718; for minimum value, Andrew Braden, (202) 317-7006 (not toll-free numbers). | |
| FR Citation | 80 FR 78971 | |
| RIN Number | 1545-BL43 | |
| CFR Associated | Income Taxes and Reporting and Recordkeeping Requirements |
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