82 FR 28939 - Proposed Revision of Information Collection Request Submitted for Public Comment; Draft Model Non-Quantitative Treatment Limitations Form

DEPARTMENT OF TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 121 (June 26, 2017)

Page Range		28939-28940
FR Document		2017-13224

The Internal Revenue Service (IRS), in accordance with the Paperwork Reduction Act of 1995 (PRA 95), provides the general public and Federal agencies with an opportunity to comment on proposed and continuing collections of information. This helps the IRS assess the impact of its information collection requirements and minimize the reporting burden on the public and helps the public understand the IRS's information collection requirements and provide the requested data in the desired format. Currently, the IRS is soliciting comments on a revision of the Notices under the Mental Health Parity and Addiction Equity Act of 2008 information collection request (ICR) to add a model form participants and authorized representatives can use to request certain inform from their health plans that is discussed below. A copy of the information collection request (ICR) may be obtained by contacting the office listed in the ADDRESSES section of this notice.

Federal Register, Volume 82 Issue 121 (Monday, June 26, 2017)

[Federal Register Volume 82, Number 121 (Monday, June 26, 2017)]
[Notices]
[Pages 28939-28940]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-13224]


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DEPARTMENT OF TREASURY

Internal Revenue Service


Proposed Revision of Information Collection Request Submitted for 
Public Comment; Draft Model Non-Quantitative Treatment Limitations Form

AGENCY: Internal Revenue Service, Department of Treasury.

ACTION: Notice.

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SUMMARY: The Internal Revenue Service (IRS), in accordance with the 
Paperwork Reduction Act of 1995 (PRA 95), provides the general public 
and Federal agencies with an opportunity to comment on proposed and 
continuing collections of information. This helps the IRS assess the 
impact of its information collection requirements and minimize the 
reporting burden on the public and helps the public understand the 
IRS's information collection requirements and provide the requested 
data in the desired format. Currently, the IRS is soliciting comments 
on a revision of the Notices under the Mental Health Parity and 
Addiction Equity Act of 2008 information collection request (ICR) to 
add a model form participants and authorized representatives can use to 
request certain inform from their health plans that is discussed below.
    A copy of the information collection request (ICR) may be obtained 
by contacting the office listed in the ADDRESSES section of this 
notice.

DATES: Written comments must be submitted to the office shown in the 
ADDRESSES section on or before September 1, 2017.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the draft model form should be directed to R. Joseph Durbala, 
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 317-5746, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:

I. Background

    The Paul Wellstone and Pete Domenici Mental Health Parity and 
Addiction Equity Act of 2008 (MHPAEA) was enacted on October 3, 2008 
and amended by the Affordable Care Act and the 21st Century Cures Act 
(Cures Act). Generally, MHPAEA requires that the financial requirements 
and treatment limitations imposed on mental health and substance use 
disorder (MH/SUD) benefits cannot be more restrictive than the 
predominant financial requirements and treatment limitations that apply 
to substantially all medical and surgical benefits. As discussed below, 
MHPAEA includes several disclosure requirements for group health plans 
and health insurance issuers.
    The Cures Act \1\ was enacted on December 13, 2016. Among its 
requirements, the Cures Act contains provisions that are intended to 
improve compliance with MHPAEA by requiring the Departments to solicit 
feedback from the public on how to improve the process for group health 
plans and issuers to disclose the information required under MHPAEA and 
other laws.
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    \1\ Public Law 114-255.
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    The statutory MHPAEA provisions and implementing regulations 
expressly provide that a plan or issuer must disclose the criteria for 
medical necessity determinations with respect to MH/SUD benefits to any 
current or potential participant, beneficiary, or contracting provider 
upon request and must disclose the reason for any denial of 
reimbursement or payment for services with respect to MH/SUD benefits 
to the participant or beneficiary.
    On October 27, 2016, the Departments of Labor, Health and Human 
Services, and the Treasury (the Departments) issued Affordable Care Act 
Implementation FAQs Part 34, which, among other things, solicited 
feedback regarding disclosures with respect to MH/SUD benefits under 
MHPAEA and other laws. In the FAQs, the Departments indicated that they 
had received questions and suggestions regarding disclosures with 
respect to Nonquantitative Treatment Limitation (NQTLs) applicable to 
medical/surgical and MH?SUD benefits under the plan. The feedback also 
included requests from various stakeholders for model forms that group 
health plan participants, beneficiaries, covered individuals in the 
individual market, or persons acting on their behalf could use to 
request relevant disclosures. Stakeholders also requested guidance on 
other ways in which disclosures, or the process for requesting 
disclosures, could be more uniform, streamlined, or otherwise 
simplified
    In addition, the Departments indicated that they had received 
requests to explore ways to encourage uniformity among State reviews of 
health insurance issuers' compliance with the NQTL standards. Various 
stakeholders stated that model forms to report NQTL information will 
help facilitate uniform implementation and enforcement of MHPAEA, and 
relieve some complexity that MHPAEA compliance poses for issuers 
operating in multiple States. Furthermore, other stakeholders 
highlighted that the use of such model forms may also benefit 
consumers, as consumers will be entitled to request the analysis 
performed to complete the model forms.
    The Cures Act requires the Departments, by June 13, 2017, to 
solicit feedback from the public on how the disclosure request process 
for documents containing information that health plans and health 
insurance issuers are required under Federal or State law to disclose 
to participants, beneficiaries, contracting providers or authorized 
representatives to ensure compliance with existing mental health parity 
and addiction equity requirements can be improved while continuing to 
ensure consumers' rights to access all information required by Federal 
or State law to be disclosed.\2\ The Cures Act requires the Departments 
to make this feedback publicly available by December 13, 2017.\3\
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    \2\ Cures Act section 13001(c)(1).
    \3\ Cures Act section 13001(c)(2). The Departments must also 
share this feedback with the National Association of Insurance 
Commissioners (NAIC) to the extent the feedback includes 
recommendations for the development of simplified information 
disclosure tools to provide consistent information to consumers. 
Such feedback may be taken into consideration by the NAIC and other 
appropriate entities for the voluntary development and voluntary use 
of common templates and other sample standardized forms to improve 
consumer access to plan information. See Cures Act section 
13001(c)(3).
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    The Departments recently issued Affordable Care Act Implementation 
FAQs Part 38, which again solicited comments on FAQs Part 34 as 
required

[[Page 28940]]

by the Cures Act. The Departments also solicited comments on a draft 
model form that participants, enrollees, or their authorized 
representatives could use to request information from their health plan 
or issuer regarding NQTLs that may affect their MH/SUD benefits, or to 
obtain documentation after an adverse benefit determination involving 
MH/SUD benefits to support an appeal. The draft model form is an 
information collection subject to the PRA. The model from and 
instructions are available at https://www.dol.gov/agencies/ebsa.

II. Current Actions

    This notice requests public comment on the draft model form 
discussed above. The IRS notes that an agency may not conduct or 
sponsor, and a person is not required to respond to, an information 
collection unless it displays a valid OMB control number. A summary of 
the ICR and the current burden estimates follows:
    Type of Review: Revised Collection.
    Agency: Internal Revenue Service.
    Title: Notices under the Mental Health Parity and Addiction Equity 
Act of 2008--Draft Model Non-Qualitative Treatment Limitations Form.
    OMB Numbers: 1545-2165.
    Affected Public: Private Sector--Not for profit organizations; 
businesses or other for profits.
    Total Respondents: 1,204,215 (combined with DOL the total is 
2,408,430).
    Total Responses: 1,204,215 (combined with DOL the total is 
2,408,430).
    Frequency of Response: On occasion.
    Estimated Total Annual Burden Hours: 26,295 (combined with DOL the 
total is 52,590 hours).
    Estimated Total Annual Burden Cost: $3,424,759 (combined with DOL 
the total is $6,849,519).

III. Desired Focus of Comments

    The Internal Revenue Service (IRS) is particularly interested in 
comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including through the use of appropriate 
automated, electronic, mechanical, or other technological collection 
techniques or other forms of information technology, e.g., by 
permitting electronic submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the revision of the 
information collection; they will also become a matter of public 
record.

    Dated: June 16, 2017.
R. Joseph Durbala,
Tax Analyst, Internal Revenue Service.
[FR Doc. 2017-13224 Filed 6-23-17; 8:45 am]
BILLING CODE 4830-01-P

28940 Federal Register / Vol. 82, No. 121 / Monday, June 26, 2017 / Notices

by the Cures Act. The Departments also are to respond, including through the OMB Number: 1545–1384.
solicited comments on a draft model use of appropriate automated, Form Number: 3911.
form that participants, enrollees, or their electronic, mechanical, or other Abstract: Form 3911 is used by
authorized representatives could use to technological collection techniques or taxpayers to notify the IRS that a tax
request information from their health other forms of information technology, refund previously claimed has not been
plan or issuer regarding NQTLs that e.g., by permitting electronic received. The form is normally
may affect their MH/SUD benefits, or to submissions of responses. completed by the taxpayer as the result
obtain documentation after an adverse Comments submitted in response to of an inquiry in which the taxpayer
benefit determination involving MH/ this notice will be summarized and/or claims non-receipt, loss, theft, or
SUD benefits to support an appeal. The included in the ICR for OMB approval destruction of a tax refund and IRS
draft model form is an information of the revision of the information research shows that the refund has been
collection subject to the PRA. The collection; they will also become a issued. The information on the form is
model from and instructions are matter of public record. needed to clearly identify the refund to
available at https://www.dol.gov/ Dated: June 16, 2017. be traced.
agencies/ebsa. R. Joseph Durbala, Current Actions: There are no changes
II. Current Actions Tax Analyst, Internal Revenue Service. being made to the form at this time.
This notice requests public comment [FR Doc. 2017–13224 Filed 6–23–17; 8:45 am] Type of Review: Extension of a
on the draft model form discussed BILLING CODE 4830–01–P currently approved collection.
above. The IRS notes that an agency Affected Public: Individuals or
may not conduct or sponsor, and a households, business or other for-profit
person is not required to respond to, an DEPARTMENT OF THE TREASURY organizations, and not-for-profit
information collection unless it displays institutions.
Internal Revenue Service Estimated Number of Respondents:
a valid OMB control number. A
summary of the ICR and the current 200,000.
Proposed Collection; Comment
burden estimates follows: Request for Taxpayer Statement Estimated Time per Response: 5
Type of Review: Revised Collection. Regarding Refund minutes.
Agency: Internal Revenue Service. Estimated Total Annual Burden
Title: Notices under the Mental Health AGENCY: Internal Revenue Service (IRS), Hours: 16,600.
Parity and Addiction Equity Act of Treasury. The following paragraph applies to all
2008—Draft Model Non-Qualitative ACTION: Notice and request for of the collections of information covered
Treatment Limitations Form. comments. by this notice:
OMB Numbers: 1545–2165. An agency may not conduct or
Affected Public: Private Sector—Not SUMMARY: The Internal Revenue Service
sponsor, and a person is not required to
for profit organizations; businesses or (IRS), in accordance with the Paperwork
respond to, a collection of information
other for profits. Reduction Act of 1995 (PRA 95),
unless the collection of information
Total Respondents: 1,204,215 provides the general public and Federal
displays a valid OMB control number.
(combined with DOL the total is agencies with an opportunity to
Books or records relating to a collection
2,408,430). comment on continuing collections of
of information must be retained as long
Total Responses: 1,204,215 (combined information. This helps the IRS assess
as their contents may become material
with DOL the total is 2,408,430). the impact of its information collection
Frequency of Response: On occasion. in the administration of any internal
requirements and minimize the
Estimated Total Annual Burden revenue law. Generally, tax returns and
reporting burden on the public and
Hours: 26,295 (combined with DOL the tax return information are confidential,
helps the public understand the IRS’s
total is 52,590 hours). as required by 26 U.S.C. 6103.
information collection requirements and
Estimated Total Annual Burden Cost: provide the requested data in the Request for Comments: Comments
$3,424,759 (combined with DOL the desired format. The IRS is soliciting submitted in response to this notice will
total is $6,849,519). comments concerning Taxpayer be summarized and/or included in the
Statement Regarding Refund. The request for OMB approval. All
III. Desired Focus of Comments comments will become a matter of
information and taxpayer signature are
The Internal Revenue Service (IRS) is needed to begin the tracing action. public record. Comments are invited on:
particularly interested in comments (a) Whether the collection of
DATES: Written comments should be
that: information is necessary for the proper
received on or before August 25, 2017
• Evaluate whether the proposed performance of the functions of the
to be assured of consideration. agency, including whether the
collection of information is necessary
for the proper performance of the ADDRESSES: Direct all written comments information shall have practical utility;
functions of the agency, including to L. Brimmer, Internal Revenue (b) the accuracy of the agency’s estimate
whether the information will have Service, Room 6526, 1111 Constitution of the burden of the collection of
practical utility; Avenue NW., Washington, DC 20224. information; (c) ways to enhance the
• Evaluate the accuracy of the Requests for additional information or quality, utility, and clarity of the
agency’s estimate of the burden of the copies of the form and instructions information to be collected; (d) ways to
should be directed to Martha R. Brinson, minimize the burden of the collection of
sradovich on DSK3GMQ082PROD with NOTICES

proposed collection of information,
including the validity of the Internal Revenue Service, Room 6526, information on respondents, including
methodology and assumptions used; 1111 Constitution Avenue NW., through the use of automated collection
• Enhance the quality, utility, and Washington, DC 20224 or through the techniques or other forms of information
clarity of the information to be Internet at Martha.R.Brinson@irs.gov. technology; and (e) estimates of capital
collected; and SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation,
• Minimize the burden of the Title: Taxpayer Statement Regarding maintenance, and purchase of services
collection of information on those who Refund. to provide information.

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Document Created: 2018-11-14 10:11:31
Document Modified: 2018-11-14 10:11:31

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		Notices
Action		Notice.
Dates		Written comments must be submitted to the office shown in the
Contact		Requests for additional information or copies of the draft model form should be directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the internet at [email protected]
FR Citation		82 FR 28939

82 FR 28939 - Proposed Revision of Information Collection Request Submitted for Public Comment; Draft Model Non-Quantitative Treatment Limitations Form

DEPARTMENT OF TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 121 (June 26, 2017)

DEPARTMENT OF TREASURY
Internal Revenue Service