81 FR 89020 - Electronic Filing of the Report of Health Insurance Provider Information
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 237 (December 9, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 237 (December 9, 2016)
| Page Range | 89020-89022 | |
| FR Document | 2016-29489 |
[Federal Register Volume 81, Number 237 (Friday, December 9, 2016)] [Proposed Rules] [Pages 89020-89022] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-29489] [[Page 89020]] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 57 [REG-123829-16] RIN 1545-BN57 Electronic Filing of the Report of Health Insurance Provider Information AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. ----------------------------------------------------------------------- SUMMARY: This document proposes to amend the Health Insurance Providers Fee regulations to require certain covered entities engaged in the business of providing health insurance for United States health risks to electronically file Form 8963, ``Report of Health Insurance Provider Information.'' These proposed regulations affect those entities. DATES: Written or electronic comments and requests for a public hearing must be received by March 9, 2017. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-123829-16), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG- 123829-16), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS REG- 123829-16). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, David Bergman, (202) 317-6844; concerning submissions of comments or to request a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background This document proposes to amend the Health Insurance Providers Fee Regulations (26 CFR part 57) under section 9010 of the Patient Protection and Affordable Care Act (PPACA), Public Law 111-148 (124 Stat. 119 (2010)), as amended by section 10905 of PPACA, and as further amended by section 1406 of the Health Care and Education Reconciliation Act of 2010, Public Law 111-152 (124 Stat. 1029 (2010)) (collectively, the Affordable Care Act or ACA). All references in this preamble to section 9010 are references to the ACA. Section 9010(a) imposes an annual fee on each covered entity engaged in the business of providing health insurance. A covered entity, defined under section 9010(c), is any entity that provides health insurance for any United States health risk during each year, subject to certain exclusions. The total aggregate amount of the fee for all covered entities is determined by statute and is called the applicable amount. See section 9010(e). Each covered entity's annual fee is equal to an amount that bears the same ratio to the applicable amount as the covered entity's portion of net premiums written with respect to health insurance for United States health risks that are taken into account compared to the aggregate amount of net premiums written for all covered entities that are taken into account. Section 9010(b)(2) clarifies which net premiums are taken into account for purposes of calculating the fee. A covered entity (including a controlled group) with no more than $25 million in net premiums written does not have any premiums taken into account and is not liable for a fee. Section 9010(b)(3) requires the Secretary to calculate the amount of each covered entity's fee on a calendar year basis. To facilitate these calculations, section 9010(g)(1) requires that each covered entity must report to the Secretary the covered entity's net premiums written for health insurance for any United States health risk for the preceding calendar year by the date prescribed by the Secretary. Section 9010(g)(1) also provides the Secretary with authority to prescribe the manner in which a covered entity reports its net premiums written. The reporting requirement applies regardless of whether a covered entity will be liable for a fee. Section 9010(g)(2) imposes a penalty on a covered entity for any failure to report the required information by the date prescribed by the Secretary (determined with regard to any extension of time for filing), unless such failure is due to reasonable cause. Section 9010(g)(3) imposes an accuracy-related penalty for understating the covered entity's net premiums written for health insurance for any United States health risk for any calendar year. Section 57.3 of the Health Insurance Providers Fee regulations implements section 9010(g) and provides the rules for covered entities to report net premiums written for health insurance of United States health risks to the IRS. Under that section, information is reported to the IRS on Form 8963, ``Report of Health Insurance Provider Information,'' which must be filed in accordance with the form instructions by April 15 of the year following the calendar year for which data is being reported. That section further provides that rules for the manner of reporting may be provided in guidance in the Internal Revenue Bulletin. The IRS uses the information reported on Form 8963 as part of the determination of each covered entity's annual fee under section 9010. Neither the statute nor the regulations currently specify whether Form 8963 must be submitted electronically or on paper. Covered entities currently have the option of filing the form in either manner. Section 57.5 requires the IRS to send each covered entity notice of a preliminary fee calculation for that fee year (the calendar year in which the fee must be paid, beginning with 2014), and provides the content of that notice. Section 57.5 further provides that the timing of the notice will be provided in guidance published in the Internal Revenue Bulletin. Notice 2013-76 (2013-51 IRB 769) provides that the IRS will mail each covered entity its notice of preliminary fee calculation by June 15 of each fee year. Section 57.6 requires that a covered entity correct any errors identified after receiving the preliminary fee calculation by filing a corrected Form 8963. Notice 2013-76 provides that a corrected Form 8963 must be filed by July 15 of the fee year. The corrected Form 8963 replaces the original Form 8963 for all purposes, including the determination of whether an accuracy- related penalty applies. The covered entity remains liable for any failure to report penalty if it failed to timely submit the original Form 8963. As with the original report, the corrected Form 8963 may currently be submitted either electronically on paper. Under Sec. 57.7(b), the IRS must send each covered entity its final fee calculation no later than August 31. The IRS validates the data on Form 8963 in performing the final calculation, and, pursuant to section 9010(b)(3), the IRS is authorized to use any other source of information to determine each covered entity's net premiums written for health insurance of United States health risks. The covered entity must pay the fee by September 30 of the fee year, as provided by section 9010(a)(2). The fee must be paid by electronic funds transfer. See Sec. Sec. 57.7(d); 57.6302-1. The Consolidated Appropriations Act of 2016 imposes a moratorium on the fee for the 2017 calendar year. Public Law 114-113, section 201. Thus, covered entities are not required to pay the fee or file Form 8963 for the 2017 fee year. Explanation of Provisions The IRS has now had three years of experience administering the Health [[Page 89021]] Insurance Providers Fee. Based on this experience, the IRS concludes that the fee could be more efficiently administered if certain covered entities were required to file Forms 8963 and corrected Forms 8963 electronically. The calculation of the fee is complex, and the statute requires that it be paid by the covered entity by September 30. The calculation of any one covered entity's fee depends upon the data reported on Form 8963 by all covered entities--an adjustment to one covered entity's fee affects other covered entities' fees. Covered entities need time after the end of the year to compile the information that needs to be reported. Accordingly, there is a short window of time for (1) the IRS to compile and analyze the reported information and send out preliminary letters, (2) covered entities to respond with any corrections, (3) the IRS to compile and analyze the amended reporting and issue final fee letters, and (4) covered entities to pay the fee. Paper reporting slows this process because paper forms take time to travel through the mail. Additionally, once the paper Form 8963 (or corrected Form 8963) reaches IRS personnel, the information on the paper form must be transcribed into IRS computers to calculate the fee. Transcription of paper forms is costly and time-consuming. And, because of the nature of the fee, no entity's proposed or final assessment can be determined until all the reporting of all payers has been taken into account. The IRS uses electronic filing in several other contexts to streamline the collection of large volumes of paper forms and to efficiently use the information provided. Electronic filing of Forms 8963 and corrected Forms 8963 would benefit the administration of the fee by significantly reducing delays and the resources needed to calculate the preliminary and final fee amounts. Electronic filing will also benefit fee payers by facilitating the process for computing the fee for all covered entities. Accordingly, pursuant to section 9010(g)(1), which provides authority to prescribe the manner for reporting, the proposed regulations amend Sec. 57.3(a)(2) to provide that a covered entity (including a controlled group) reporting more than $25 million in net premiums written on a Form 8963 or corrected Form 8963 must electronically file these forms after December 31, 2017. Forms 8963 reporting $25 million or less in net premiums written are not required to be electronically filed. This is because a covered entity (including a controlled group) reporting no more than $25 million in net premiums written is not liable for a fee and therefore the time constraints applicable to computation of the fee are not applicable with respect to these entities. See Sec. 57.4(a)(4). The proposed regulation also provides that if a Form 8963 or corrected Form 8963 is required to be filed electronically, any subsequently filed Form 8963 filed for the same fee year must also be filed electronically, even if such subsequently filed Form 8963 reports $25 million or less in net premiums written. In addition, the proposed regulation provides that failure to electronically file will be treated as a failure to file for purposes of Sec. 57.3(b). Proposed Effective/Applicability Date These amendments are proposed to apply to any covered entity reporting more than $25 million in net premiums written on any Form 8963 filed after December 31, 2017. 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. It is hereby certified that the electronic filing requirement would not have a significant economic impact on a substantial number of small entities pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6). This certification is based on the fact that the rule is expected to affect primarily larger entities because the electronic filing requirement is not met unless the filer must report more than $25 million in net premiums. Accordingly, a regulatory flexibility analysis is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on the impact on small business. Comments and Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written or electronic comments that are submitted timely to the IRS as prescribed in this preamble under the ADDRESSES heading. The Treasury Department and the IRS request comments on all aspects of the proposed rules. All comments will be available for public inspection and copying at www.regulations.gov or upon request. A public hearing will be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register. Drafting Information The principal author of the proposed regulations is David Bergman of the Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 26 CFR Part 57 Health Insurance, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR part 57 is proposed to be amended to read as follows: PART 57--HEALTH INSURANCE PROVIDERS FEE Paragraph 1. The authority citation for 26 CFR part 57 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 2. Section 57.3 is amended by revising paragraph (a)(2) to read as follows: Sec. 57.3 Reporting requirements and associated penalties. * * * * * (a) * * * (2) Manner of reporting--(i) In general. The IRS may provide rules in guidance published in the Internal Revenue Bulletin for the manner of reporting by a covered entity under this section, including rules for reporting by a designated entity on behalf of a controlled group that is treated as a single covered entity. (ii) Electronic filing required. Any Form 8963 (including corrected forms) filed pursuant to paragraph (a)(1) of this section reporting more than $25 million in net premiums written must be filed electronically in accordance with the instructions to the form. If a Form 8963 or corrected Form 8963 is required to be filed electronically under this paragraph (a)(2)(ii), any subsequently filed Form 8963 filed for the same fee year must also be filed electronically. For purposes of paragraph (b) of this section, any Form 8963 required to be filed electronically under this section will not be considered filed unless it is filed electronically. * * * * * Par. 3. Section 57.10 is amended by revising paragraph (a) and adding paragraph (c) to read as follows: [[Page 89022]] Sec. 57.10 Effective/applicability date. (a) Except as provided paragraphs (b) and (c) of this section, Sec. Sec. 57.1 through 57.9 apply to any fee that is due on or after September 30, 2014. * * * * * (c) Section 57.3(a)(2)(ii) applies to Forms 8963, including corrected Forms 8963, filed after December 31, 2017. John Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2016-29489 Filed 12-8-16; 8:45 am] BILLING CODE P
![89020 Federal Register / Vol. 81, No. 237 / Friday, December 9, 2016 / Proposed Rules
DEPARTMENT OF THE TREASURY business of providing health insurance. that rules for the manner of reporting
A covered entity, defined under section may be provided in guidance in the
Internal Revenue Service 9010(c), is any entity that provides Internal Revenue Bulletin. The IRS uses
health insurance for any United States the information reported on Form 8963
26 CFR Part 57 health risk during each year, subject to as part of the determination of each
[REG–123829–16] certain exclusions. The total aggregate covered entity’s annual fee under
amount of the fee for all covered entities section 9010. Neither the statute nor the
RIN 1545–BN57 is determined by statute and is called regulations currently specify whether
the applicable amount. See section Form 8963 must be submitted
Electronic Filing of the Report of 9010(e). Each covered entity’s annual electronically or on paper. Covered
Health Insurance Provider Information fee is equal to an amount that bears the entities currently have the option of
AGENCY: Internal Revenue Service (IRS), same ratio to the applicable amount as filing the form in either manner.
Treasury. the covered entity’s portion of net Section 57.5 requires the IRS to send
ACTION: Notice of proposed rulemaking. premiums written with respect to health each covered entity notice of a
insurance for United States health risks preliminary fee calculation for that fee
SUMMARY: This document proposes to that are taken into account compared to year (the calendar year in which the fee
amend the Health Insurance Providers the aggregate amount of net premiums must be paid, beginning with 2014), and
Fee regulations to require certain written for all covered entities that are provides the content of that notice.
covered entities engaged in the business taken into account. Section 9010(b)(2) Section 57.5 further provides that the
of providing health insurance for United clarifies which net premiums are taken timing of the notice will be provided in
States health risks to electronically file into account for purposes of calculating guidance published in the Internal
Form 8963, ‘‘Report of Health Insurance the fee. A covered entity (including a Revenue Bulletin. Notice 2013–76
Provider Information.’’ These proposed controlled group) with no more than (2013–51 IRB 769) provides that the IRS
regulations affect those entities. $25 million in net premiums written will mail each covered entity its notice
DATES: Written or electronic comments does not have any premiums taken into of preliminary fee calculation by June
and requests for a public hearing must account and is not liable for a fee. 15 of each fee year. Section 57.6
be received by March 9, 2017. Section 9010(b)(3) requires the requires that a covered entity correct
ADDRESSES: Send submissions to: Secretary to calculate the amount of any errors identified after receiving the
CC:PA:LPD:PR (REG–123829–16), Room each covered entity’s fee on a calendar preliminary fee calculation by filing a
5205, Internal Revenue Service, P.O. year basis. To facilitate these corrected Form 8963. Notice 2013–76
Box 7604, Ben Franklin Station, calculations, section 9010(g)(1) requires provides that a corrected Form 8963
Washington, DC 20044. Submissions that each covered entity must report to must be filed by July 15 of the fee year.
may be hand delivered Monday through the Secretary the covered entity’s net The corrected Form 8963 replaces the
Friday between the hours of 8 a.m. and premiums written for health insurance original Form 8963 for all purposes,
4 p.m. to CC:PA:LPD:PR (REG–123829– for any United States health risk for the including the determination of whether
preceding calendar year by the date an accuracy-related penalty applies. The
16), Courier’s Desk, Internal Revenue
prescribed by the Secretary. Section covered entity remains liable for any
Service, 1111 Constitution Avenue NW.,
9010(g)(1) also provides the Secretary failure to report penalty if it failed to
Washington, DC, or sent electronically
with authority to prescribe the manner timely submit the original Form 8963.
via the Federal eRulemaking Portal at
in which a covered entity reports its net As with the original report, the
http://www.regulations.gov (indicate
premiums written. The reporting corrected Form 8963 may currently be
IRS REG–123829–16).
requirement applies regardless of submitted either electronically on
FOR FURTHER INFORMATION CONTACT: whether a covered entity will be liable paper.
Concerning the proposed regulations, for a fee. Section 9010(g)(2) imposes a Under § 57.7(b), the IRS must send
David Bergman, (202) 317–6844; penalty on a covered entity for any each covered entity its final fee
concerning submissions of comments or failure to report the required calculation no later than August 31. The
to request a public hearing, Regina information by the date prescribed by IRS validates the data on Form 8963 in
Johnson, (202) 317–6901 (not toll-free the Secretary (determined with regard to performing the final calculation, and,
numbers). any extension of time for filing), unless pursuant to section 9010(b)(3), the IRS
SUPPLEMENTARY INFORMATION: such failure is due to reasonable cause. is authorized to use any other source of
Section 9010(g)(3) imposes an accuracy- information to determine each covered
Background
related penalty for understating the entity’s net premiums written for health
This document proposes to amend the covered entity’s net premiums written insurance of United States health risks.
Health Insurance Providers Fee for health insurance for any United The covered entity must pay the fee by
Regulations (26 CFR part 57) under States health risk for any calendar year. September 30 of the fee year, as
section 9010 of the Patient Protection Section 57.3 of the Health Insurance provided by section 9010(a)(2). The fee
and Affordable Care Act (PPACA), Providers Fee regulations implements must be paid by electronic funds
Public Law 111–148 (124 Stat. 119 section 9010(g) and provides the rules transfer. See §§ 57.7(d); 57.6302–1.
(2010)), as amended by section 10905 of for covered entities to report net The Consolidated Appropriations Act
PPACA, and as further amended by premiums written for health insurance of 2016 imposes a moratorium on the
section 1406 of the Health Care and of United States health risks to the IRS. fee for the 2017 calendar year. Public
mstockstill on DSK3G9T082PROD with PROPOSALS
Education Reconciliation Act of 2010, Under that section, information is Law 114–113, section 201. Thus,
Public Law 111–152 (124 Stat. 1029 reported to the IRS on Form 8963, covered entities are not required to pay
(2010)) (collectively, the Affordable Care ‘‘Report of Health Insurance Provider the fee or file Form 8963 for the 2017
Act or ACA). All references in this Information,’’ which must be filed in fee year.
preamble to section 9010 are references accordance with the form instructions
to the ACA. by April 15 of the year following the Explanation of Provisions
Section 9010(a) imposes an annual fee calendar year for which data is being The IRS has now had three years of
on each covered entity engaged in the reported. That section further provides experience administering the Health
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![89022 Federal Register / Vol. 81, No. 237 / Friday, December 9, 2016 / Proposed Rules
§ 57.10 Effective/applicability date. ADDRESSES: Send submissions to of Executive Order 12866, as
(a) Except as provided paragraphs (b) CC:PA:LPD:PR (REG–133533–16), Room supplemented and reaffirmed by
and (c) of this section, §§ 57.1 through 5203, Internal Revenue Service, Post Executive Order 13563. Therefore, a
57.9 apply to any fee that is due on or Office Box 7604, Ben Franklin Station, regulatory assessment is not required. It
after September 30, 2014. Washington, DC 20044. Submissions is hereby certified that these regulations
* * * * * may be hand-delivered Monday through will not have a significant economic
(c) Section 57.3(a)(2)(ii) applies to Friday between the hours of 8 a.m. and impact on a substantial number of small
Forms 8963, including corrected Forms 4 p.m. to CC:PA:LPD:PR (REG–133533– entities because the regulations do not
8963, filed after December 31, 2017. 16), Courier’s Desk, Internal Revenue impose a collection of information on
Service, 1111 Constitutional Avenue small entities. Accordingly, a regulatory
John Dalrymple, NW., Washington, DC 20224, or sent flexibility analysis is not required under
Deputy Commissioner for Services and electronically, via the Federal the Regulatory Flexibility Act (5 U.S.C.
Enforcement. eRulemaking Portal at chapter 6). Pursuant to section 7805(f) of
[FR Doc. 2016–29489 Filed 12–8–16; 8:45 am] www.regulations.gov (IRS REG–133533– the Internal Revenue Code, this
BILLING CODE P 16). regulation has been submitted to the
FOR FURTHER INFORMATION CONTACT: Chief Counsel for Advocacy of the Small
Concerning the proposed regulations, Business Administration for comment
DEPARTMENT OF THE TREASURY William Rowe, (202) 317–6834; on its impact on small businesses.
Internal Revenue Service concerning submissions of comments, Comments and Requests for Public
Regina Johnson, (202) 317–5177 (not Hearing
26 CFR Part 301 toll-free numbers).
Before these proposed regulations are
SUPPLEMENTARY INFORMATION: adopted as final regulations,
[REG–133353–16]
Background and Explanation of consideration will be given to any
RIN 1545–BN63 Provisions comments that are submitted timely to
the IRS as prescribed in this preamble
Disclosures of Return Information This document contains proposed under the ADDRESSES heading. The IRS
Reflected on Returns to Officers and amendments to 26 CFR part 301 relating and Treasury Department request
Employees of the Department of to section 6103(j)(1)(A) of the Internal comments on all aspects of the proposed
Commerce for Certain Statistical Revenue Code (Code). Section regulations. All comments that are
Purposes and Related Activities 6103(j)(1)(A) authorizes the Secretary of submitted will be available for public
the Treasury to furnish, upon written inspection and copying at
AGENCY: Internal Revenue Service (IRS), request by the Secretary of Commerce,
Treasury. www.regulations.gov or upon request. A
such returns or return information as public hearing may be scheduled if
ACTION: Notice of proposed rulemaking the Secretary of Treasury may prescribe requested in writing by any person that
by cross-reference to temporary by regulation to officers and employees timely submits written or electronic
regulation. of the Bureau for the purpose of, but comments. If a public hearing is
only to the extent necessary in, the scheduled, notice of the date, time, and
SUMMARY: In the Rules and Regulations structuring of censuses and national
section of this issue of the Federal place for the public hearing will be
economic accounts and conducting published in the Federal Register.
Register the IRS is issuing temporary related statistical activities authorized
regulations authorizing the disclosure of by law. Section 301.6103(j)(1)–1 of the Drafting Information
specified return information to the regulations further defines such The principal author of these
Bureau of the Census (Bureau) for purposes by reference to 13 U.S.C. proposed regulations is William Rowe,
purposes of structuring the censuses chapter 5 and provides an itemized Office of the Associate Chief Counsel
and national economic accounts and description of the return information (Procedure & Administration).
conducting related statistical activities authorized to be disclosed for such
authorized by title 13. The temporary purposes. This document contains List of Subjects in 26 CFR Part 301
regulations are made pursuant to a proposed regulations authorizing the Employment taxes, Estate taxes,
request from the Secretary of Commerce. disclosure of additional items of return Excise taxes, Gift taxes, Income taxes,
The temporary regulations also provide information requested by the Secretary Penalties, Reporting and recordkeeping
clarifying language for an item of return of Commerce. These proposed requirements.
information and remove duplicative regulations also provide clarifying
paragraphs contained in the existing Proposed Amendments to the
language for an item of return
final regulations. These regulations Regulations
information and remove duplicative
require no action by taxpayers and have paragraphs contained in the existing Accordingly, 26 CFR part 301 is
no effect on their tax liabilities. Thus, regulations. Temporary regulations in amended as follows:
no taxpayers are likely to be affected by the Rules and Regulations section of this
the disclosures authorized by this issue of the Federal Register amend 26 PART 301—PROCEDURE AND
guidance. The text of the temporary CFR part 301. The text of those ADMINISTRATION
regulations published in the Rules and temporary regulations serves as the text
mstockstill on DSK3G9T082PROD with PROPOSALS
Regulations section of the Federal ■ Paragraph 1. The authority citation
of these proposed regulations. The for part 301 continues to read in part as
Register serves as the text of these preamble to the temporary regulations
proposed regulations. follows:
explains the temporary regulations and
DATES: Written and electronic comments Authority: 26 U.S.C. 7805 * * *
these proposed regulations.
and requests for a public hearing must ■ Par. 2. Section 301.6103(j)(1)–1 is
be received by March 9, 2017. Special Analyses amended by adding paragraphs
Applicability Date: For dates of Certain IRS regulations, including this (b)(2)(iii)(K) through (M), (b)(3)(xxxi)
applicability, see § 301.6103(j)(1)–1(e). one, are exempt from the requirements through (xxxv), and (b)(6)(i)(C) through
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Document Created: 2018-02-14 09:03:23
Document Modified: 2018-02-14 09:03:23
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking. | |
| Dates | Written or electronic comments and requests for a public hearing must be received by March 9, 2017. | |
| Contact | Concerning the proposed regulations, David Bergman, (202) 317-6844; concerning submissions of comments or to request a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). | |
| FR Citation | 81 FR 89020 | |
| RIN Number | 1545-BN57 | |
| CFR Associated | Health Insurance and Reporting and Recordkeeping Requirements |
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