82 FR 47658 - Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 197 (October 13, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 197 (October 13, 2017)
| Page Range | 47658-47659 | |
| FR Document | 2017-21856 |
[Federal Register Volume 82, Number 197 (Friday, October 13, 2017)] [Proposed Rules] [Pages 47658-47659] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-21856] [[Page 47658]] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 54 [REG-115615-17] RIN 1545-BN92 Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. ----------------------------------------------------------------------- SUMMARY: In this issue of the Federal Register, the Department of Treasury and the IRS are issuing two sets of temporary regulations related to section 9815 of the Internal Revenue Code. The first set of temporary regulations, as published in TD 9827, amends final regulations published under the provisions of the Patient Protection and Affordable Care Act (the Affordable Care Act) and relates to expanded exemptions to protect religious beliefs for entities and individuals with objections based on religious beliefs whose health plans are subject to a mandate of contraceptive coverage through guidance issued pursuant to the Affordable Care Act. These proposed regulations refer to that first set of temporary regulations. The second set of temporary regulations, as published in TD 9828, amends the first set of temporary regulations, as published in TD 9827, to add an exemption to protect moral convictions for entities and individuals with objections based on those beliefs whose health plans are subject to the mandate of contraceptive coverage. DATES: Written or electronic comments and requests for a public hearing must be received by December 5, 2017. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-115615-17), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered to: CC:PA:LPD:PR (REG-115615-17), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224. Alternatively, taxpayers may submit comments electronically via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-115615-17). FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Karen Levin at 202-317-5500; concerning submissions of comments, Regina Johnson at 202-317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions The temporary regulations published elsewhere in this issue of the Federal Register amend Sec. Sec. 54.9815-2713 and 54.9815-2713A of the Miscellaneous Excise Tax Regulations. The temporary regulations provide guidance to certain entities and individuals whose health plans are subject to a mandate of contraceptive coverage and do not alter the discretion of the Health Resources and Services Administration, a component of the U.S. Department of Health and Human Services, to maintain the guidelines requiring contraceptive coverage where no regulatorily recognized objection exists. The temporary regulations also leave in place the accommodation process as an optional process for certain exempt entities that wish to use it voluntarily and do not alter other Federal programs that provide free or subsidized contraception for women at risk of unintended pregnancy. The proposed and temporary regulations are being published as part of a joint rulemaking with the Department of Labor and the Department of Health and Human Services (the joint rulemaking). The text of those temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations further explains the temporary regulations and these proposed regulations. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented by Executive Order 13563. Therefore, a regulatory assessment is not required. For the applicability of the Regulatory Flexibility Act (5 U.S.C. Chapter 6), please see section VI.C. of the temporary regulations. 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 regulations' impact on small businesses. Comments and Requests for a Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. Comments are specifically requested on the clarity of the proposed regulations and how they may be made easier to understand. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by a person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register. Drafting Information The principal author of these proposed regulations is Karen Levin, Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. The proposed regulations, as well as the temporary regulations, have been developed in coordination with personnel from the U.S. Department of Labor and the U.S. Department of Health and Human Services. List of Subjects in 26 CFR Part 54 Excise taxes, Health care, Health insurance, Pensions, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR part 54 is proposed to be amended as follows: PART 54--PENSION EXCISE TAXES 0 Paragraph 1. The authority citation for part 54 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section 54.9815-2713 is revised to read as follows: Sec. 54.9815-2713 Coverage of preventive health services. [The text of proposed Sec. 54.9815-2713 is the same as the text of Sec. 54.9815-2713T(a) through (d) published elsewhere in this issue of the Federal Register]. 0 Par. 3. Section 54.9815-2713A is revised to read as follows: Sec. 54.9815-2713A Accommodations in connection with coverage of preventive health services. [The text of proposed Sec. 54.9815-2713A is the same as the text of Sec. 54.9815-2713AT(a) through (f) [[Page 47659]] published elsewhere in this issue of the Federal Register]. Kirsten Wielobob, Deputy Commissioner for Services and Enforcement. [FR Doc. 2017-21856 Filed 10-6-17; 11:15 am] BILLING CODE 4830-01-P
![47658 Federal Register / Vol. 82, No. 197 / Friday, October 13, 2017 / Proposed Rules
DEPARTMENT OF THE TREASURY FOR FURTHER INFORMATION CONTACT: consideration will be given to any
Concerning the regulations, Karen Levin written comments (a signed original and
Internal Revenue Service at 202–317–5500; concerning eight (8) copies) or electronic comments
submissions of comments, Regina that are submitted timely to the IRS.
26 CFR Part 54 Johnson at 202–317–6901 (not toll-free Comments are specifically requested on
numbers). the clarity of the proposed regulations
[REG–115615–17]
SUPPLEMENTARY INFORMATION: and how they may be made easier to
RIN 1545–BN92 understand. All comments will be
Background and Explanation of available for public inspection and
Provisions copying. A public hearing may be
Religious Exemptions and
Accommodations for Coverage of The temporary regulations published scheduled if requested in writing by a
Certain Preventive Services Under the elsewhere in this issue of the Federal person that timely submits written
Affordable Care Act; Proposed Register amend §§ 54.9815–2713 and comments. If a public hearing is
Rulemaking 54.9815–2713A of the Miscellaneous scheduled, notice of the date, time, and
Excise Tax Regulations. The temporary place for the hearing will be published
AGENCY: Internal Revenue Service (IRS), regulations provide guidance to certain in the Federal Register.
Treasury. entities and individuals whose health
ACTION: Notice of proposed rulemaking plans are subject to a mandate of Drafting Information
by cross-reference to temporary contraceptive coverage and do not alter
the discretion of the Health Resources The principal author of these
regulations.
and Services Administration, a proposed regulations is Karen Levin,
SUMMARY: In this issue of the Federal component of the U.S. Department of Office of the Division Counsel/Associate
Register, the Department of Treasury Health and Human Services, to maintain Chief Counsel (Tax Exempt and
and the IRS are issuing two sets of the guidelines requiring contraceptive Government Entities), IRS. The
temporary regulations related to section coverage where no regulatorily proposed regulations, as well as the
9815 of the Internal Revenue Code. The recognized objection exists. The temporary regulations, have been
first set of temporary regulations, as temporary regulations also leave in developed in coordination with
published in TD 9827, amends final place the accommodation process as an personnel from the U.S. Department of
regulations published under the optional process for certain exempt Labor and the U.S. Department of
provisions of the Patient Protection and entities that wish to use it voluntarily Health and Human Services.
Affordable Care Act (the Affordable Care and do not alter other Federal programs
Act) and relates to expanded List of Subjects in 26 CFR Part 54
that provide free or subsidized
exemptions to protect religious beliefs contraception for women at risk of Excise taxes, Health care, Health
for entities and individuals with unintended pregnancy. The proposed insurance, Pensions, Reporting and
objections based on religious beliefs and temporary regulations are being recordkeeping requirements.
whose health plans are subject to a published as part of a joint rulemaking
mandate of contraceptive coverage with the Department of Labor and the Proposed Amendments to the
through guidance issued pursuant to the Department of Health and Human Regulations
Affordable Care Act. These proposed Services (the joint rulemaking). The text
regulations refer to that first set of of those temporary regulations also Accordingly, 26 CFR part 54 is
temporary regulations. The second set of serves as the text of these proposed proposed to be amended as follows:
temporary regulations, as published in regulations. The preamble to the
TD 9828, amends the first set of temporary regulations further explains PART 54—PENSION EXCISE TAXES
temporary regulations, as published in the temporary regulations and these
TD 9827, to add an exemption to protect proposed regulations. ■ Paragraph 1. The authority citation
moral convictions for entities and for part 54 continues to read in part as
Special Analyses follows:
individuals with objections based on
those beliefs whose health plans are Certain IRS regulations, including this Authority: 26 U.S.C. 7805 * * *
subject to the mandate of contraceptive one, are exempt from the requirements
coverage. of Executive Order 12866, as ■ Par. 2. Section 54.9815–2713 is
DATES: Written or electronic comments
supplemented by Executive Order revised to read as follows:
and requests for a public hearing must 13563. Therefore, a regulatory
assessment is not required. § 54.9815–2713 Coverage of preventive
be received by December 5, 2017. health services.
For the applicability of the Regulatory
ADDRESSES: Send submissions to: Flexibility Act (5 U.S.C. Chapter 6),
CC:PA:LPD:PR (REG–115615–17), Room [The text of proposed § 54.9815–2713
please see section VI.C. of the temporary is the same as the text of § 54.9815–
5205, Internal Revenue Service, P.O. regulations.
Box 7604, Ben Franklin Station, 2713T(a) through (d) published
Pursuant to section 7805(f) of the elsewhere in this issue of the Federal
Washington, DC 20044. Submissions Internal Revenue Code, this notice of
may be hand-delivered to: Register].
proposed rulemaking has been
CC:PA:LPD:PR (REG–115615–17), submitted to the Chief Counsel for ■ Par. 3. Section 54.9815–2713A is
nlaroche on DSK9F9SC42PROD with PROPOSALS
Courier’s Desk, Internal Revenue Advocacy of the Small Business revised to read as follows:
Service, 1111 Constitution Avenue NW., Administration for comment on the
Washington, DC 20224. Alternatively, § 54.9815–2713A Accommodations in
regulations’ impact on small businesses. connection with coverage of preventive
taxpayers may submit comments
Comments and Requests for a Public health services.
electronically via the Federal
eRulemaking Portal at http:// Hearing [The text of proposed § 54.9815–
www.regulations.gov (IRS REG–115615– Before these proposed regulations are 2713A is the same as the text of
17). adopted as final regulations, § 54.9815–2713AT(a) through (f)
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![Federal Register / Vol. 82, No. 197 / Friday, October 13, 2017 / Proposed Rules 47659
published elsewhere in this issue of the Add Bound Printed Matter Flats Up to Zone Charts Revision: Priority Mail to
Federal Register]. 24 Ounces to Comail DSCF or DDU APO/FPO/DPO Processing at Chicago
Only ISC
Kirsten Wielobob,
Deputy Commissioner for Services and Currently, the USPS allows The Postal Service is proposing a
Enforcement. change to all zone charts to reflect
authorized mailers to combine USPS
[FR Doc. 2017–21856 Filed 10–6–17; 11:15 am] Priority Mail to APO/FPO/DPO
Marketing Mail flats and Periodicals
destinations will only be processed at
BILLING CODE 4830–01–P flats in a single mailing. Each mailpiece
the Chicago ISC.
must meet the standards for the mail
class, and Periodicals publications must List of Subjects in 39 CFR Part 111
be authorized or pending original or Administrative practice and
POSTAL SERVICE additional entry at the office of mailing. procedure, Postal Service.
39 CFR Part 111 Mailers must prepare pieces in bundles Although we are exempt from the
on pallets. notice and comment requirements of the
New Mailing Standards for Domestic The USPS proposes allowing Bound Administrative Procedure Act (5 U.S.C.
Mailing Services Products Printed Matter (BPM) Flats up to 24 553(b), (c)) regarding proposed
AGENCY: Postal ServiceTM. ounces to be included in the current rulemaking by 39 U.S.C. 410(a), we
comailing structure which includes invite public comments on the
ACTION: Proposed rule. USPS Marketing Mail flats and following proposed revisions to Mailing
Periodicals flats up to 24 ounces entered Standards of the United States Postal
SUMMARY: On October 3, 2017, the Postal
at a Destination Sectional Center Service, Domestic Mail Manual (DMM),
Service (USPS) filed a notice of mailing
Facility, (DSCF) or a Destination incorporated by reference in the Code of
services price adjustments with the
Delivery Unit, (DDU). The maximum Federal Regulations. See 39 CFR 111.1.
Postal Regulatory Commission (PRC).
weight of comailed BPM and Periodicals Accordingly, 39 CFR part 111 is
The proposed price adjustments are
flats is 24 ounces per piece within the proposed to be amended as follows:
scheduled to become effective on
January 21, 2018. This proposed rule same bundle. Pieces within the bundle
PART 111—[AMENDED]
contains the revisions to Mailing must be in line-of-travel, LOT,
Standards of the United States Postal sequence. These bundles must not ■ 1. The authority citation for 39 CFR
Service, Domestic Mail Manual (DMM®) contain more than half of the heavier part 111 continues to read as follows:
that we would adopt to implement rule pieces. Note that comail bundles which
Authority: 5 U.S.C. 552(a); 13 U.S.C. 301–
changes coincident with the price contain all three classes of mail assume 307; 18 U.S.C. 1692–1737; 39 U.S.C. 101,
adjustments. the service standard of USPS Marketing 401, 403, 404, 414, 416, 3001–3011, 3201–
Mail. If bundles are made only of 3219, 3403–3406, 3621, 3622, 3626, 3632,
DATES: Submit comments on or before
Periodicals and Bound Printed Matter 3633, and 5001.
November 13, 2017.
Flats, then the service standard adopted ■ 2. Revise the following sections of
ADDRESSES: Mail or deliver written will be the lesser of the two. This
comments to the manager, Product Mailing Standards of the United States
proposal includes CoPal, which allows Postal Service, Domestic Mail Manual
Classification, U.S. Postal Service, 475 the mixing of class-specific, bundles on
L’Enfant Plaza SW., Room 4446, (DMM), as follows:
the same pallet, which can also include
Washington, DC 20260–5015. If sending mixed class bundles (comail). If BPM Mailing Standards of the United States
comments by email, include the name Postal Service, Domestic Mail Manual
bundles are included on the same pallet,
and address of the commenter and send (DMM)
then this CoPal pallet must be DSCF or
to ProductClassification@usps.gov, with
DDU entry only. * * * * *
a subject line of ‘‘January 2018 Domestic
Mailing Services Proposal.’’ Faxed Order of Pallet Preparation for Carrier 700 Special Standards
comments are not accepted. You may Route (CR) Pallets in Non-FSS Zones * * * * *
inspect and photocopy all written
comments, by appointment only, at Currently, the pallet preparation 705 Advanced Preparation and
USPS® Headquarters Library, 475 requirements for Carrier Route pallets in Special Postage Payment Systems
L’Enfant Plaza SW., 11th Floor North, Non-FSS zones allows merged 5-digit
* * * * *
Washington, DC, 20260. These records scheme pallets as the first required
are available for review on Monday sortation, followed by 5-digit scheme 10.0 Merging Bundles of Flats Using
through Friday, 9 a.m.–4 p.m., by carrier routes, 5-digit scheme, and the City State Product
calling 202–268–2906. merged 5-digit pallets. 10.1 Periodicals
FOR FURTHER INFORMATION CONTACT: The USPS is considering updating the * * * * *
Jacqueline Erwin at (202) 268–2158, or order of pallet preparation, to increase
Lizbeth Dobbins at (202) 268–3789. the number of pure CR Pallets (as 10.1.5 Pallet Preparation and Labeling
SUPPLEMENTARY INFORMATION: Proposed opposed to 5-Digit Merged Pallets) [Revise the second sentence in the
prices will be available under Docket presented in non-FSS zones. This will introductory text of 10.1.5 to read as
nlaroche on DSK9F9SC42PROD with PROPOSALS
No. R2018–1 on the Postal Regulatory be accomplished by moving 5-digit follows:]
Commission’s Web site at www.prc.gov. Scheme Carrier Route pallets ahead of * * * When sortation under this
The Postal Service’s proposed rule Merged 5-digit Scheme pallets. This option is performed, mailers must
includes: Changes to prices, mail includes both USPS Marketing Mail and prepare all 5-digit scheme carrier routes,
classification updates, modifications to Periodicals. This change would increase merged 5-digit scheme, 5-digit carrier
mail preparation standards, and minor the amount of mail eligible for a CR routes, and merged 5-digit pallets that
revisions to the DMM to condense pallet discount, resulting in eligibility are possible in the mailing based on the
language and/or eliminate redundancy. for lower prices on the mail. volume of mail to the destination using
VerDate Sep<11>2014 15:19 Oct 12, 2017 Jkt 244001 PO 00000 Frm 00015 Fmt 4702 Sfmt 4702 E:\FR\FM\13OCP1.SGM 13OCP1](https://thefederalregister.org/doc/82_FR_47855/page/2.svg)
Document Created: 2017-10-13 04:33:41
Document Modified: 2017-10-13 04:33:41
| 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 by cross-reference to temporary regulations. | |
| Dates | Written or electronic comments and requests for a public hearing must be received by December 5, 2017. | |
| Contact | Concerning the regulations, Karen Levin at 202-317-5500; concerning submissions of comments, Regina Johnson at 202-317-6901 (not toll-free numbers). | |
| FR Citation | 82 FR 47658 | |
| RIN Number | 1545-BN92 | |
| CFR Associated | Excise Taxes; Health Care; Health Insurance; Pensions and Reporting and Recordkeeping Requirements |
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