81_FR_63332 81 FR 63154 - Premium Tax Credit NPRM VI; Correction

81 FR 63154 - Premium Tax Credit NPRM VI; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 178 (September 14, 2016)

Page Range63154-63155
FR Document2016-22067

This document contains corrections to a notice of proposed rulemaking (REG-109086-15) published in the Federal Register on Friday, July 8, 2015 (81 FR 44557). The proposed regulations related to the health insurance premium tax credit (premium tax credit) and the individual shared responsibility provision. These proposed regulations affect individuals who enroll in qualified health plans through Health Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit, and Exchanges that make qualified health plan available to individuals and employers.

Federal Register, Volume 81 Issue 178 (Wednesday, September 14, 2016) 
[Federal Register Volume 81, Number 178 (Wednesday, September 14, 2016)]
[Proposed Rules]
[Pages 63154-63155]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-22067]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-109086-15]
RIN 1545-BN50


Premium Tax Credit NPRM VI; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-109086-15) published in the Federal Register on Friday, 
July 8, 2015 (81 FR 44557). The proposed regulations related to the 
health insurance premium tax credit (premium tax credit) and the 
individual shared responsibility provision. These proposed regulations 
affect individuals who enroll in qualified health plans through Health 
Insurance Exchanges (Exchanges, also called Marketplaces) and claim the 
premium tax credit, and Exchanges that make qualified health plan 
available to individuals and employers.

DATES: Written or electronic comments and requests for a public hearing 
that were being accepted by September 6, 2016.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Shareen Pflanz, (202) 317-4727; concerning the submission of comments 
and/or request for a public hearing, Oluwafunmilayo Taylor (202) 317-
6901 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking (REG-109086-15) that is the 
subject of this correction is under section 36B of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-109086-15) 
contains

[[Page 63155]]

errors that are misleading and are in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-109086-15), 
that are subject to FR Doc. 2016-15940, are corrected as follows:

0
1. On page 44566, in the preamble, second column, the eighth to the 
tenth line from the top of the column, the language ``dental benefits 
is added to the premium allocable to pediatric dental benefits for the 
lowest cost stand-alone dental plan'' is corrected to read ``dental 
benefits is added to the lowest-cost portion of the premium for a 
stand-alone dental plan that is allocable to pediatric dental 
benefits''.
0
2. On page 44566, in the preamble, second column, fourteenth to the 
sixteenth line from the top of column, the language ``added to the 
premium allocable to the pediatric dental benefits for the second 
lowest-cost stand-alone dental plan'' is corrected to read ``added to 
the second-lowest-cost portion of the premium for a stand-alone dental 
plan that is allocable to pediatric dental benefits''.


Sec.  1.36B-0  [Corrected]

0
3. On page 44569, first column, the entry for (f)(9), the language 
``(9) Effective date.'' is corrected to read ``(9) Examples.''.
0
4. On page 44569, first column, the entry (f)(10) is removed.
0
5. In Sec.  1.36B-3 entries ``(m) [Reserved].'' and ``(n) Effective/
applicability date.'' are added.


Sec.  1.36B-2  [Corrected]

0
6. On page 44571, third column, the second line of paragraph (e)(1), 
the language ``Except as provided in paragraph (f)(2) of'' is corrected 
to read ``Except as provided in paragraph (e)(2) of''.


Sec.  1.36B-3  [Corrected]

0
7. On page 44574, third column, the second line of paragraph (n)(1), 
the language ``Except as provided in paragraph (o)(2)'' is corrected to 
read ``Except as provided in paragraph (n)(2)''.
0
8. On page 44574, third column, paragraph (n)(2) of Sec.  1.36B-3 is 
corrected to read as follows:
* * * * *
    (n) * * *
    (2) Paragraphs (c)(4), (d)(1) and (2) apply to taxable years 
beginning after December 31, 2016. Paragraph (f) of this section 
applies to taxable years beginning after December 31, 2018. Paragraphs 
(d)(1) and (2) of Sec.  1.36B-3 as contained in 26 CFR part I edition 
revised as of April 1, 2016, apply to taxable years ending after 
December 31, 2013, and beginning before January 1, 2017. Paragraph (f) 
of Sec.  1.36B-3 as contained in 26 CFR part I edition revised as of 
April 1, 2016, applies to taxable years ending after December 31, 2013, 
and beginning before January 1, 2019.
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-22067 Filed 9-13-16; 8:45 am]
BILLING CODE 4830-01-P

63154 Federal Register / Vol. 81, No. 178 / Wednesday, September 14, 2016 / Proposed Rules Additional information may be posted September 9, 2016, to Federal Docket will be shown on the FHWA TTP Web on the FHWA Tribal Transportation Management System (FDMS) Docket site at https://flh.fhwa.dot.gov/ Program Web site at https:// Number FHWA–2016–0002. If you programs/ttp/ at least 15 calendar days flh.fhwa.dot.gov/programs/ttp/ as it submit a comment, please include the prior to each meeting. comes available. docket number for this notice (FHWA– Issued on: September 7, 2016. SUPPLEMENTARY INFORMATION: 2016–0002). You may submit your Gregory G. Nadeau, comments and material online or by fax, Background mail, or hand delivery, but please use Administrator, Federal Highway Administration. As required by Section 1121 of the only one of these means. The FHWA [FR Doc. 2016–22128 Filed 9–9–16; 4:15 pm] Fixing America’s Surface Transportation recommends that you include your (FAST) Act, the Secretary shall, BILLING CODE 4910–22–P name and a mailing address, an email pursuant to a negotiated rulemaking address, or a phone number in the body process, develop a Notice of Proposed of your document so that FHWA can Rulemaking (NPRM) that contains the contact you if there are questions DEPARTMENT OF THE TREASURY regulations required to carry the TTSGP. regarding your submission. Section 1121 also requires that in To submit your comment online, go to Internal Revenue Service establishing this committee, the http://www.regulations.gov, put the Secretary will (1) apply the procedures docket number, FHWA–2016–0002, in 26 CFR Parts 1 and 301 of negotiated rulemaking under the keyword box, and click ‘‘Search.’’ [REG–109086–15] subchapter III of chapter 5 of title 5 (the When the new screen appears, click on Negotiated Rulemaking Act) in a RIN 1545–BN50 the ‘‘Comment Now!’’ button and type manner that reflects the unique your comment into the text box on the Premium Tax Credit NPRM VI; government-to-government relationship following screen. Choose whether you Correction between the Indian tribes and the are submitting your comment as an United States and (2) select the tribal individual or on behalf of a third party AGENCY: Internal Revenue Service (IRS), representatives for the committee from and then submit. Treasury. among elected officials of tribal If you submit your comments by mail ACTION: Correction to a notice of governments (or their designated or hand delivery, submit them in an proposed rulemaking. employees with authority to act on their unbound format, no larger than 81⁄2 by behalf), acting in their official 11 inches, suitable for copying and SUMMARY: This document contains capacities. electronic filing. corrections to a notice of proposed On July 27, 2016, at 81 FR 49193, rulemaking (REG–109086–15) published FHWA published its list of the TTSGP Viewing Comments and Documents in the Federal Register on Friday, July Negotiated Rulemaking Committee. To view comments, as well as any 8, 2015 (81 FR 44557). The proposed Since multiple submissions were not documents mentioned in this preamble regulations related to the health received from Tribes within the Bureau as being available in the docket, go to insurance premium tax credit (premium of Indian Affairs’ Midwest or Rocky http://www.regulations.gov. Insert the tax credit) and the individual shared Mountain Regions, an alternate for those docket number, FHWA–2016–0002, in responsibility provision. These regions were not originally named. the keyword box, and click ‘‘Search.’’ proposed regulations affect individuals Since that time through the work of the Next, click the ‘‘Open Docket Folder’’ who enroll in qualified health plans primary committee members and others, button and choose the document to through Health Insurance Exchanges additional submittals have been review. If you do not have access to the (Exchanges, also called Marketplaces) submitted. As a result of this effort, the Internet, you may view the docket and claim the premium tax credit, and following have been named as Alternate online by visiting the Docket Exchanges that make qualified health Tribal Representatives: Management Facility in Room W12–140 plan available to individuals and • MIDWEST REGION—Dean on the ground floor of the DOT West employers. Branchaud, Executive Director of Tribal Building, 1200 New Jersey Avenue SE., DATES: Written or electronic comments Engineering, Red Lake Band of Washington, DC 20590, between 9 a.m. and requests for a public hearing that Chippewa Indians, Red Lake, MN. and 5 p.m., E.T., Monday through were being accepted by September 6, • ROCKY MOUNTAIN REGION— Friday, except Federal holidays. 2016. Connie Thompson, Transportation Planner, Fort Peck Assiniboine & Sioux Privacy Act FOR FURTHER INFORMATION CONTACT: Tribes, Poplar, MT. In accordance with 5 U.S.C. 553(c), Concerning the proposed regulations, Additional representatives or changes in DOT solicits comments from the public Shareen Pflanz, (202) 317–4727; the status of existing representatives to better inform its rulemaking process. concerning the submission of comments may be forthcoming in future Federal The DOT posts these comments, and/or request for a public hearing, Register Notices. without edit, including any personal Oluwafunmilayo Taylor (202) 317–6901 information the commenter provides, to (not a toll-free number). Meeting Participation www.regulations.gov, as described in SUPPLEMENTARY INFORMATION: The meeting will be open to the the system of records notice (DOT/ALL– asabaliauskas on DSK3SPTVN1PROD with PROPOSALS public. Time has been set aside during 14 FDMS), which can be reviewed at Background each day of the meeting for members of www.dot.gov/privacy. The notice of proposed rulemaking the public to contribute to the (REG–109086–15) that is the subject of Future Committee Meetings and discussion and provide oral comments. this correction is under section 36B of Rulemaking Calendar the Internal Revenue Code. Submitting Written Comments Decisions with respect to future Members of the public may submit meetings will be made at the second Need for Correction written comments on the topics to be meeting and from time to time As published, the notice of proposed considered during the meeting by thereafter. Notices of all future meetings rulemaking (REG–109086–15) contains VerDate Sep<11>2014 20:52 Sep 13, 2016 Jkt 238001 PO 00000 Frm 00006 Fmt 4702 Sfmt 4702 E:\FR\FM\14SEP1.SGM 14SEP1

Federal Register / Vol. 81, No. 178 / Wednesday, September 14, 2016 / Proposed Rules 63155 errors that are misleading and are in revised as of April 1, 2016, apply to Mail: 950 Pennsylvania Avenue need of clarification. taxable years ending after December 31, NW.—NYA, Suite 9000, Washington, 2013, and beginning before January 1, DC 20530. Correction of Publication 2017. Paragraph (f) of § 1.36B–3 as Hand Delivery/Courier: 1425 New Accordingly, the notice of proposed contained in 26 CFR part I edition York Avenue, Suite 9000, Washington, rulemaking (REG–109086–15), that are revised as of April 1, 2016, applies to DC 20005. subject to FR Doc. 2016–15940, are taxable years ending after December 31, Instructions: All submissions received corrected as follows: 2013, and beginning before January 1, must include the agency name and ■ 1. On page 44566, in the preamble, 2019. docket number or Regulatory second column, the eighth to the tenth * * * * * Information Number (RIN) for this line from the top of the column, the rulemaking. For additional details on language ‘‘dental benefits is added to Martin V. Franks, submitting comments, see the ‘‘Public the premium allocable to pediatric Chief, Publications and Regulations Branch, Participation’’ heading of the dental benefits for the lowest cost stand- Legal Processing Division, Associate Chief SUPPLEMENTARY INFORMATION section of alone dental plan’’ is corrected to read Counsel, (Procedure and Administration). this document. ‘‘dental benefits is added to the lowest- [FR Doc. 2016–22067 Filed 9–13–16; 8:45 am] FOR FURTHER INFORMATION CONTACT: cost portion of the premium for a stand- BILLING CODE 4830–01–P Alberto Ruisanchez, Deputy Special alone dental plan that is allocable to Counsel, Office of Special Counsel for pediatric dental benefits’’. Immigration-Related Unfair ■ 2. On page 44566, in the preamble, DEPARTMENT OF JUSTICE Employment Practices, Civil Rights second column, fourteenth to the Division, 950 Pennsylvania Avenue sixteenth line from the top of column, 28 CFR Parts 0 and 44 NW., Washington, DC 20530, (202) 616– the language ‘‘added to the premium 5594 (voice) or (800) 237–2515 (TTY); or allocable to the pediatric dental benefits [CRT Docket No. 130] Office of Special Counsel for for the second lowest-cost stand-alone RIN 1190–AA71 Immigration-Related Unfair dental plan’’ is corrected to read ‘‘added Employment Practices, Civil Rights to the second-lowest-cost portion of the Revision of Standards and Procedures Division, 950 Pennsylvania Avenue premium for a stand-alone dental plan for the Enforcement of Section 274B of NW., Washington, DC 20530, (202) 353– that is allocable to pediatric dental the Immigration and Nationality Act 9338 (voice) or 1–800 237–2515 (TTY). benefits’’. SUPPLEMENTARY INFORMATION: The AGENCY: Department of Justice. § 1.36B–0 [Corrected] Department of Justice (Department) ACTION: Notice of proposed rulemaking; published a Notice of Proposed ■ 3. On page 44569, first column, the extension of comment period. Rulemaking (NPRM) in the Federal entry for (f)(9), the language ‘‘(9) SUMMARY: On August 15, 2016, the Register on August 15, 2016, proposing Effective date.’’ is corrected to read ‘‘(9) Department of Justice (Department) to revise its regulations implementing Examples.’’. ■ 4. On page 44569, first column, the published a Notice of Proposed section 274B of the Immigration and entry (f)(10) is removed. Rulemaking (NPRM) in the Federal Nationality Act (INA), concerning unfair ■ 5. In § 1.36B–3 entries ‘‘(m) Register proposing to revise regulations immigration-related employment [Reserved].’’ and ‘‘(n) Effective/ implementing section 274B of the practices. 81 FR 53965(August 15, applicability date.’’ are added. Immigration and Nationality Act, 2016). The NPRM proposed to conform concerning unfair immigration-related the Department’s regulations to the § 1.36B–2 [Corrected] employment practices. The comment statutory text as amended, simplify and ■ 6. On page 44571, third column, the period for the NPRM is scheduled to add definitions of statutory terms, second line of paragraph (e)(1), the close on September 14, 2016. The update and clarify the procedures for language ‘‘Except as provided in Department is extending the comment filing and processing charges of paragraph (f)(2) of’’ is corrected to read period by 30 days until October 14, discrimination, ensure effective ‘‘Except as provided in paragraph (e)(2) 2016, in order to provide additional investigations of unfair immigration- of’’. time for the public to prepare related employment practices, reflect comments. developments in nondiscrimination § 1.36B–3 [Corrected] jurisprudence, reflect changes in ■ 7. On page 44574, third column, the DATES: The comment period for the existing practices (e.g., electronic filing second line of paragraph (n)(1), the NPRM published on August 15, 2016 of charges), reflect the new name of the language ‘‘Except as provided in (81 FR 53965), is extended. All office within the Department charged paragraph (o)(2)’’ is corrected to read comments must be received by October with enforcing this statute, and replace ‘‘Except as provided in paragraph 14, 2016. Comments received by mail outdated references. The Department (n)(2)’’. will be considered timely if they are received several comments requesting ■ 8. On page 44574, third column, postmarked on or before that date. The that the 30-day public comment period paragraph (n)(2) of § 1.36B–3 is electronic Federal Docket Management be extended, including a request to corrected to read as follows: System (FDMS) will accept comments extend the comment period by an asabaliauskas on DSK3SPTVN1PROD with PROPOSALS * * * * * until midnight Eastern Time at the end additional 60 days. The requests (n) * * * of the day. indicated that more time was needed to (2) Paragraphs (c)(4), (d)(1) and (2) ADDRESSES: You may submit written provide meaningful, comprehensive apply to taxable years beginning after comments, identified by Docket No. responses to the NPRM. December 31, 2016. Paragraph (f) of this CRT 130, by ONE of the following Rather than granting the requested 60- section applies to taxable years methods: day extension, the Department has beginning after December 31, 2018. Federal eRulemaking Portal: http:// decided to grant a 30-day extension of Paragraphs (d)(1) and (2) of § 1.36B–3 as www.regulations.gov. Follow the the comment period. Accordingly, the contained in 26 CFR part I edition instructions for submitting comments. comment period will now close on VerDate Sep<11>2014 20:52 Sep 13, 2016 Jkt 238001 PO 00000 Frm 00007 Fmt 4702 Sfmt 4702 E:\FR\FM\14SEP1.SGM 14SEP1


Document Created: 2016-09-14 02:27:18
Document Modified: 2016-09-14 02:27:18
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionCorrection to a notice of proposed rulemaking.
DatesWritten or electronic comments and requests for a public hearing that were being accepted by September 6, 2016.
ContactConcerning the proposed regulations, Shareen Pflanz, (202) 317-4727; concerning the submission of comments and/or request for a public hearing, Oluwafunmilayo Taylor (202) 317- 6901 (not a toll-free number).
FR Citation81 FR 63154 
RIN Number1545-BN50
CFR Citation26 CFR 1
26 CFR 301
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