83 FR 8173 - Health Insurance Providers Fee

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 38 (February 26, 2018)

Page Range		8173-8175
FR Document		2018-03884

This document contains final regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The final regulations supersede and adopt the text of temporary regulations that provide rules for the definition of a covered entity. The final regulations affect persons engaged in the business of providing health insurance for United States health risks.

Federal Register, Volume 83 Issue 38 (Monday, February 26, 2018)

[Federal Register Volume 83, Number 38 (Monday, February 26, 2018)]
[Rules and Regulations]
[Pages 8173-8175]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-03884]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 57

[TD 9830]
RIN 1545-BM52


Health Insurance Providers Fee

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations and removal of temporary regulations.

-----------------------------------------------------------------------

SUMMARY: This document contains final regulations that provide rules 
for the definition of a covered entity for purposes of the fee imposed 
by section 9010 of the Patient Protection and Affordable Care Act, as 
amended. The final regulations supersede and adopt the text of 
temporary regulations that provide rules for the definition of a 
covered entity. The final regulations affect persons engaged in the 
business of providing health insurance for United States health risks.

DATES: Effective Date: The final regulations are effective February 22, 
2018.

FOR FURTHER INFORMATION CONTACT: Rachel S. Smith at (202) 317-6855 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    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) imposes an annual fee on covered entities that provide health 
insurance for United States health risks. All references in this 
preamble to section 9010 are references to section 9010 of the ACA. 
Section 9010 did not amend the Internal Revenue Code (Code) but 
contains cross-references to specified Code sections. Unless otherwise 
indicated, all other references to subtitles, chapters, subchapters, 
and sections in this preamble are references to subtitles, chapters, 
subchapters, and sections in the Code and related regulations. All 
references to ``fee'' in this preamble are references to the fee 
imposed by section 9010.
    On November 27, 2013, the Department of the Treasury (Treasury 
Department) and the IRS published final regulations (TD 9643) relating 
to the health insurance providers fee in the Federal Register (78 FR 
71476). On February 26, 2015, the Treasury Department and the IRS 
published temporary regulations (TD 9711) relating to the health 
insurance providers fee in the Federal Register (80 FR 10333). A notice 
of proposed rulemaking (REG-143416-14) cross-referencing the temporary 
regulations was published in the Federal Register in the same issue (80 
FR 10435). The temporary regulations provided further guidance on the 
definition of a covered entity for the 2015 fee year and subsequent fee 
years.

[[Page 8174]]

    The Treasury Department and the IRS received two written comments 
with respect to the notice of proposed rulemaking. No public hearing 
was requested or held. After considering the public written comments, 
the final regulations adopt the proposed regulations without change and 
the temporary regulations are removed.

Explanation of Provisions

    The temporary regulations provided that, for the 2015 fee year and 
each subsequent fee year, an entity qualified for an exclusion under 
section 9010(c)(2) if it qualified for an exclusion either for the 
entire data year ending on the prior December 31st or for the entire 
fee year beginning on January 1st. The temporary regulations also 
generally imposed a consistency requirement that bound an entity to its 
original selection of either the data year or the fee year (its test 
year) to determine whether it qualified for an exclusion under section 
9010(c)(2) for the 2015 fee year and each subsequent fee year. Next, 
the temporary regulations imposed a special rule for any entity that 
uses the fee year as its test year. Finally, the temporary regulations 
provided that a controlled group must report net premiums written only 
for each person who is a controlled group member at the end of the day 
on December 31st of the data year and that would qualify as a covered 
entity in the fee year if it were a single-person covered entity (that 
is, not a member of a controlled group).
    The Treasury Department and the IRS received two written comments 
in response to the proposed and temporary regulations. Both commenters 
agreed with the approach described in the proposed and temporary 
regulations. One commenter suggested that the final rules add three 
additional requirements. First, the commenter suggested that entities 
seeking to claim the non-profit exemption described in section 
9010(c)(2)(C) and Sec.  57.2(b)(2)(iii) of the Health Insurance 
Providers Fee Regulations be required to file a Form 8963, ``Report of 
Health Insurance Provider Information,'' or similar report indicating 
its exempt status for either the data year or the fee year. Second, the 
commenter suggested that such entities claiming exempt status for the 
fee year should also file a year-end statement certifying that they 
maintained their exempt status through the end of the fee year. The 
Treasury Department and the IRS received similar comments prior to 
issuing the final regulations. The preamble to TD 9643 (78 FR 71476) 
explains that the Treasury Department and the IRS declined to adopt 
commenters' suggestions to require an entity qualifying for an 
exclusion to report its net premiums written because section 9010(g)(1) 
applies only to covered entities. Furthermore, imposing additional 
filing requirements for only certain entities is contrary to Executive 
Order 13789, which directs the Treasury Department to reduce tax 
regulatory burdens. Imposing additional filing requirements for only 
certain entities is also contrary to Executive Order 13765, which 
directs the executive branch to minimize the regulatory burden of the 
ACA specifically. Therefore, we decline to adopt the commenter's 
suggestions.
    Third, the commenter suggested that any entities that fail to 
remain exempted for the full duration of the fee year should be subject 
to a fee assessment at the end of the year. The final regulations do 
not adopt this suggestion. Section 57.6(c) of the Health Insurance 
Providers Fee Regulations provides that the IRS will not alter fee 
calculations on the basis of information provided after the end of the 
error correction period. Section 9010(g)(2) and Sec.  57.3(b)(1) of the 
Health Insurance Providers Fee Regulations impose a penalty on covered 
entities that fail to timely submit Form 8963 without reasonable cause. 
It is possible that if an entity fails to remain exempted for the full 
duration of the fee year, such entity will be subject to a penalty 
provided for by the existing statutory and regulatory framework. An 
additional fee assessment for such entities is not necessary.

Special Analyses

    Certain IRS regulations, including these, 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. Because the final regulations do not impose a collection 
of information on small entities, the Regulatory Flexibility Act (5 
U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the 
Code, the temporary regulations that preceded the final regulations was 
submitted to the Chief Counsel for Advocacy of the Small Business 
Administration for comment on its impact on small business.

Drafting Information

    The principal author of these final regulations is Rachel S. Smith, 
Office of the Associate Chief Counsel (Passthroughs and Special 
Industries). However, other personnel from the Treasury Department and 
the IRS participated in their development.

List of Subjects in 26 CFR Part 57

    Health insurance, Reporting and recordkeeping requirements.

Adoption of Amendments to the Regulations

    Accordingly, 26 CFR part 57 is amended as follows:

PART 57--HEALTH INSURANCE PROVIDERS FEE

0
Paragraph 1. The authority citation for part 57 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805; sec. 9010, Pub. L. 111-148 (124 Stat. 
119 (2010)). * * *


0
Par. 2. Section 57.2 is amended by revising paragraphs (b)(3) and 
(c)(3)(ii) as follows:


Sec.  57.2  Explanation of terms.

* * * * *
    (b) * * *
    (3) Application of exclusions--(i) Test year. An entity qualifies 
for an exclusion described in paragraphs (b)(2)(i) through (iv) of this 
section if it so qualifies in its test year. The term test year means 
either the entire data year or the entire fee year.
    (ii) Consistency rule. For purposes of paragraph (b)(3)(i) of this 
section, an entity must use the same test year as it used in its first 
fee year beginning after December 31, 2014, and in each subsequent fee 
year. Thus, for example, if an entity used the 2014 data year as its 
test year for the 2015 fee year, that entity must use the data year as 
its test year for each subsequent fee year.
    (iii) Special rule for fee year as test year. For purposes of 
paragraph (b)(3) of this section, any entity that uses the fee year as 
its test year but ultimately does not qualify for an exclusion 
described in paragraphs (b)(2)(i) through (iv) of this section for that 
entire fee year must use the data year as its test year for each 
subsequent fee year.
     * * *
    (c) * * *
    (3) * * *
    (ii) A person is treated as being a member of the controlled group 
if it is a member of the group at the end of the day on December 31st 
of the data year. However, a person's net premiums written are included 
in net premiums written for the controlled group only if the person 
would qualify as a covered entity in the fee year if the person were 
not a member of the controlled group.
* * * * *


Sec.  57.2T   [Removed]

0
Par. 3. Section 57.2T is removed.

[[Page 8175]]


0
Par. 4. Section 57.10 is amended by revising paragraph (b) to read as 
follows:


Sec.  57.10  Effective/applicability date.

* * * * *
    (b) Paragraphs (b)(3) and (c)(3)(ii) of Sec.  57.2. Paragraphs 
(b)(3) and (c)(3)(ii) of Sec.  57.2 apply on February 22, 2018.


Sec.  57.10T  [Removed]

0
 Par. 5. Section 57.10T is removed.

 Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.

    Approved: February 15, 2018.
David J. Kautter,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2018-03884 Filed 2-22-18; 11:15 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 38 / Monday, February 26, 2018 / Rules and Regulations 8173

subject to sections 202 or 205 of the action because this rule is not SUMMARY: This document contains final
Unfunded Mandates Reform Act of 1995 significant under E.O. 12866. regulations that provide rules for the
(UMRA) (2 U.S.C. 1532 and 1535). In definition of a covered entity for
List of Subjects in 20 CFR Part 802
addition, this action does not purposes of the fee imposed by section
significantly or uniquely affect small Administrative practice and 9010 of the Patient Protection and
governments or impose a significant procedure, Black lung benefits, Affordable Care Act, as amended. The
intergovernmental mandate as described Longshore and harbor workers, Workers’ final regulations supersede and adopt
in sections 203 and 204 of the UMRA compensation. the text of temporary regulations that
(2 U.S.C. 1533 and 1534). For the reasons set forth above, the provide rules for the definition of a
This action is further not classified as Department of Labor amends 20 CFR covered entity. The final regulations
a ‘‘rule’’ under Chapter 8 of the Small part 802 as follows: affect persons engaged in the business of
Business Regulatory Enforcement providing health insurance for United
Fairness Act of 1996, because it pertains PART 802—RULES OF PRACTICE AND States health risks.
to agency organization, procedure, or PROCEDURE DATES: Effective Date: The final
practice that does not substantially regulations are effective February 22,
affect the rights or obligations of non- ■ 1. The authority citation for part 802 2018.
agency parties. See 5 U.S.C. 804(3)(C). is revised to read as follows:
FOR FURTHER INFORMATION CONTACT:
Authority: 5 U.S.C. 301; 30 U.S.C. 901 et Rachel S. Smith at (202) 317–6855 (not
C. Paperwork Reduction Act seq.; 33 U.S.C. 901 et seq.; Reorganization
Plan No. 6 of 1950, 15 FR 3174; Secretary of
a toll-free number).
This rule does not contain a collection SUPPLEMENTARY INFORMATION:
Labor’s Order 03–2006, 71 FR 4219, January
of information requirements subject to
25, 2006. Background
Office of Management and Budget
review under the Paperwork Reduction ■ 2. Section 802.204 is revised to read
Section 9010 of the Patient Protection
Act, 44 U.S.C. 3501 et seq. as follows:
and Affordable Care Act (PPACA),
D. Executive Order 13132 (Federalism) § 802.204 Place for filing notice of appeal Public Law 111–148 (124 Stat. 119
and correspondence. (2010)), as amended by section 10905 of
The Department has reviewed this Any notice of appeal or other PPACA, and as further amended by
rule in accordance with the Executive correspondence filed by mail shall be section 1406 of the Health Care and
Order on Federalism (Executive Order sent to the U.S. Department of Labor, Education Reconciliation Act of 2010,
13132, 64 FR 43255, August 10, 1999). Benefits Review Board, ATTN: Office of Public Law 111–152 (124 Stat. 1029
This rule does not have federalism the Clerk of the Appellate Boards (2010)) (collectively, the Affordable Care
implications as outlined in E.O. 13132. (OCAB), 200 Constitution Ave. NW, Act or ACA) imposes an annual fee on
The rule does not have substantial Washington, DC 20210–0001. Notices of covered entities that provide health
direct effects on the States, on the appeal or other correspondence may be insurance for United States health risks.
relationship between the national otherwise presented to the Clerk. A All references in this preamble to
government and the States, or on the copy of the notice of appeal shall be section 9010 are references to section
distribution of power and served on the deputy commissioner who 9010 of the ACA. Section 9010 did not
responsibilities among the various filed the decision or order being amend the Internal Revenue Code
levels of government. appealed and on all other parties by the (Code) but contains cross-references to
E. Executive Order 13175, Indian Tribal party who files a notice of appeal. Proof specified Code sections. Unless
Governments of service of the notice of appeal on the otherwise indicated, all other references
deputy commissioner and other parties to subtitles, chapters, subchapters, and
The Department has reviewed this shall be included with the notice of sections in this preamble are references
rule under the terms of Executive Order appeal. to subtitles, chapters, subchapters, and
13175 (65 FR 67249, November 6, 2000) sections in the Code and related
and determined it does not have ‘‘tribal Signed at Washington, DC, this 15th day of
February, 2018.
regulations. All references to ‘‘fee’’ in
implications.’’ The rule does not have this preamble are references to the fee
‘‘substantial direct effects on one or R. Alexander Acosta,
imposed by section 9010.
more Indian tribes, on the relationship Secretary, Department of Labor. On November 27, 2013, the
between the Federal Government and [FR Doc. 2018–03783 Filed 2–23–18; 8:45 am] Department of the Treasury (Treasury
Indian tribes, or on the distribution of BILLING CODE 4510–HT–P Department) and the IRS published final
power and responsibilities between the regulations (TD 9643) relating to the
Federal Government and Indian tribes.’’ health insurance providers fee in the
As a result, no Tribal summary impact DEPARTMENT OF THE TREASURY Federal Register (78 FR 71476). On
statement has been prepared. February 26, 2015, the Treasury
Internal Revenue Service Department and the IRS published
F. Executive Order 12866 and Executive
temporary regulations (TD 9711)
Order 13771 26 CFR Part 57 relating to the health insurance
This rule has been drafted and [TD 9830] providers fee in the Federal Register (80
reviewed in accordance with Executive FR 10333). A notice of proposed
Order 12866. The rule is not a RIN 1545–BM52 rulemaking (REG–143416–14) cross-
jstallworth on DSKBBY8HB2PROD with RULES

‘‘significant regulatory action’’ as referencing the temporary regulations
defined by section 3(f) of the order. Health Insurance Providers Fee was published in the Federal Register
Accordingly, there is no requirement for AGENCY: Internal Revenue Service (IRS), in the same issue (80 FR 10435). The
an assessment of potential costs and Treasury. temporary regulations provided further
benefits under section 6(a)(3) of guidance on the definition of a covered
ACTION: Final regulations and removal of
Executive Order 12866. In addition, this entity for the 2015 fee year and
temporary regulations.
rule is not an E.O. 13771 regulatory subsequent fee years.

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8174 Federal Register / Vol. 83, No. 38 / Monday, February 26, 2018 / Rules and Regulations

The Treasury Department and the IRS entity qualifying for an exclusion to List of Subjects in 26 CFR Part 57
received two written comments with report its net premiums written because Health insurance, Reporting and
respect to the notice of proposed section 9010(g)(1) applies only to recordkeeping requirements.
rulemaking. No public hearing was covered entities. Furthermore, imposing
requested or held. After considering the additional filing requirements for only Adoption of Amendments to the
public written comments, the final certain entities is contrary to Executive Regulations
regulations adopt the proposed Order 13789, which directs the Treasury Accordingly, 26 CFR part 57 is
regulations without change and the Department to reduce tax regulatory amended as follows:
temporary regulations are removed. burdens. Imposing additional filing
Explanation of Provisions requirements for only certain entities is PART 57—HEALTH INSURANCE
also contrary to Executive Order 13765, PROVIDERS FEE
The temporary regulations provided which directs the executive branch to
that, for the 2015 fee year and each minimize the regulatory burden of the ■ Paragraph 1. The authority citation
subsequent fee year, an entity qualified ACA specifically. Therefore, we decline for part 57 continues to read in part as
for an exclusion under section to adopt the commenter’s suggestions. follows:
9010(c)(2) if it qualified for an exclusion
either for the entire data year ending on Third, the commenter suggested that Authority: 26 U.S.C. 7805; sec. 9010, Pub.
any entities that fail to remain exempted L. 111–148 (124 Stat. 119 (2010)). * * *
the prior December 31st or for the entire
fee year beginning on January 1st. The for the full duration of the fee year ■ Par. 2. Section 57.2 is amended by
temporary regulations also generally should be subject to a fee assessment at revising paragraphs (b)(3) and (c)(3)(ii)
imposed a consistency requirement that the end of the year. The final regulations as follows:
bound an entity to its original selection do not adopt this suggestion. Section
of either the data year or the fee year (its 57.6(c) of the Health Insurance § 57.2 Explanation of terms.
test year) to determine whether it Providers Fee Regulations provides that * * * * *
qualified for an exclusion under section the IRS will not alter fee calculations on (b) * * *
9010(c)(2) for the 2015 fee year and each the basis of information provided after (3) Application of exclusions—(i) Test
subsequent fee year. Next, the the end of the error correction period. year. An entity qualifies for an
temporary regulations imposed a special Section 9010(g)(2) and § 57.3(b)(1) of the exclusion described in paragraphs
rule for any entity that uses the fee year Health Insurance Providers Fee (b)(2)(i) through (iv) of this section if it
as its test year. Finally, the temporary Regulations impose a penalty on so qualifies in its test year. The term test
regulations provided that a controlled covered entities that fail to timely year means either the entire data year or
group must report net premiums written submit Form 8963 without reasonable the entire fee year.
only for each person who is a controlled cause. It is possible that if an entity fails (ii) Consistency rule. For purposes of
group member at the end of the day on to remain exempted for the full duration paragraph (b)(3)(i) of this section, an
December 31st of the data year and that of the fee year, such entity will be entity must use the same test year as it
would qualify as a covered entity in the subject to a penalty provided for by the used in its first fee year beginning after
fee year if it were a single-person existing statutory and regulatory December 31, 2014, and in each
covered entity (that is, not a member of framework. An additional fee subsequent fee year. Thus, for example,
a controlled group). assessment for such entities is not if an entity used the 2014 data year as
The Treasury Department and the IRS necessary. its test year for the 2015 fee year, that
received two written comments in entity must use the data year as its test
response to the proposed and temporary Special Analyses
year for each subsequent fee year.
regulations. Both commenters agreed
Certain IRS regulations, including (iii) Special rule for fee year as test
with the approach described in the
these, are exempt from the requirements year. For purposes of paragraph (b)(3) of
proposed and temporary regulations.
of Executive Order 12866, as this section, any entity that uses the fee
One commenter suggested that the final
supplemented and reaffirmed by year as its test year but ultimately does
rules add three additional requirements.
Executive Order 13563. Therefore, a not qualify for an exclusion described in
First, the commenter suggested that
regulatory impact assessment is not paragraphs (b)(2)(i) through (iv) of this
entities seeking to claim the non-profit
required. Because the final regulations section for that entire fee year must use
exemption described in section
9010(c)(2)(C) and § 57.2(b)(2)(iii) of the do not impose a collection of the data year as its test year for each
Health Insurance Providers Fee information on small entities, the subsequent fee year.
Regulations be required to file a Form Regulatory Flexibility Act (5 U.S.C. * * *
8963, ‘‘Report of Health Insurance chapter 6) does not apply. Pursuant to (c) * * *
Provider Information,’’ or similar report section 7805(f) of the Code, the (3) * * *
indicating its exempt status for either temporary regulations that preceded the (ii) A person is treated as being a
the data year or the fee year. Second, the final regulations was submitted to the member of the controlled group if it is
commenter suggested that such entities Chief Counsel for Advocacy of the Small a member of the group at the end of the
claiming exempt status for the fee year Business Administration for comment day on December 31st of the data year.
should also file a year-end statement on its impact on small business. However, a person’s net premiums
certifying that they maintained their written are included in net premiums
Drafting Information
exempt status through the end of the fee written for the controlled group only if
jstallworth on DSKBBY8HB2PROD with RULES

year. The Treasury Department and the The principal author of these final the person would qualify as a covered
IRS received similar comments prior to regulations is Rachel S. Smith, Office of entity in the fee year if the person were
issuing the final regulations. The the Associate Chief Counsel not a member of the controlled group.
preamble to TD 9643 (78 FR 71476) (Passthroughs and Special Industries). * * * * *
explains that the Treasury Department However, other personnel from the
§ 57.2T [Removed]
and the IRS declined to adopt Treasury Department and the IRS
commenters’ suggestions to require an participated in their development. ■ Par. 3. Section 57.2T is removed.

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Federal Register / Vol. 83, No. 38 / Monday, February 26, 2018 / Rules and Regulations 8175

■ Par. 4. Section 57.10 is amended by this document for further instructions found in 46 U.S.C. 3301 and 3306,
revising paragraph (b) to read as follows: on submitting comments. which was delegated by the Secretary of
Viewing material proposed for Homeland Security to the Coast Guard
§ 57.10 Effective/applicability date. incorporation by reference. Make in DHS Delegation Number
* * * * * arrangements to view this material by 0170.1(II)(92).
(b) Paragraphs (b)(3) and (c)(3)(ii) of contacting the person identified in the
§ 57.2. Paragraphs (b)(3) and (c)(3)(ii) of FOR FURTHER INFORMATION CONTACT
The Coast Guard issues this rule
§ 57.2 apply on February 22, 2018. section of this document. without prior notice and opportunity for
public comment. Section 553(b)(B) of
§ 57.10T [Removed] FOR FURTHER INFORMATION CONTACT: For
information about this document, call or the Administrative Procedure Act
■ Par. 5. Section 57.10T is removed. email LT Alexandra Miller, Office of provides an exception from notice and
Design and Engineering Standards, comment requirements when an agency
Kirsten Wielobob,
Lifesaving and Fire Safety Division (CG– finds that notice and comment are
Deputy Commissioner for Services and
ENG–4), Coast Guard; telephone 202– ‘‘impracticable, unnecessary, or contrary
Enforcement.
372–1356, email Alexandra.S.Miller@ to the public interest.’’ In accordance
Approved: February 15, 2018. with 5 U.S.C. 553(b)(B), the Coast Guard
uscg.mil.
David J. Kautter, finds that notice and comment are
SUPPLEMENTARY INFORMATION:
Assistant Secretary of the Treasury (Tax unnecessary because this rule would not
Policy). Table of Contents for Preamble require a substantive change of fire
[FR Doc. 2018–03884 Filed 2–22–18; 11:15 am] protection equipment on towing vessels,
I. Abbreviations
BILLING CODE 4830–01–P II. Basis and Purpose, and Regulatory History and would align with regulatory
III. Discussion of the Rule requirements already met by all existing
IV. Regulatory Analyses towing vessels. This rule will revise 46
DEPARTMENT OF HOMELAND A. Regulatory Planning and Review
CFR subchapter M to require inspected
SECURITY B. Small Entities
C. Assistance for Small Entities towing vessels to meet fire protection
D. Collection of Information equipment requirements that already
Coast Guard
E. Federalism apply to other commercial vessels,
F. Unfunded Mandates Reform Act including uninspected towing vessels.
46 CFR Parts 136 and 142 G. Taking of Private Property The Coast Guard updated these
[Docket No. USCG–2017–1060] H. Civil Justice Reform
I. Protection of Children standards in its 2016 Fire Protection
RIN 1625–AC43 J. Indian Tribal Governments rule. At the time the Coast Guard
K. Energy Effects updated the fire protection equipment
Harmonization of Fire Protection L. Technical Standards requirements for other commercial
Equipment Standards for Towing M. Environment vessels, there were no towing vessels
Vessels V. Public Participation and Request for inspected under subchapter M: The
Comments
AGENCY:Coast Guard, DHS. Coast Guard established subchapter M
I. Abbreviations in a June 2016 rule that published one
Interim final rule; request for
ACTION:
month prior to the Fire Protection rule,
comments.
CFR Code of Federal Regulations and, as a practical matter, did not place
SUMMARY: The Coast Guard is issuing an DHS Department of Homeland Security requirements on any towing vessel until
interim final rule to apply changes made Fire Protection rule Harmonization of July 2017 or later.1 Because of the
Standards for Fire Protection, Detection, timing of subchapter M requirements, at
by the 2016 final rule, Harmonization of
and Extinguishing Equipment final rule,
Standards for Fire Protection, Detection, 81 FR 48220, July 22, 2016
this time uninspected towing vessels are
and Extinguishing Equipment, to FR Federal Register subject to the more modern Fire
inspected towing vessels. Applying IFR Interim final rule Protection rule provisions. This rule
these updated fire protection NFPA 10 National Fire Protection corrects the anomalous situation
requirements to inspected towing Association Standard for Portable Fire whereby a towing vessel transitioning
vessels will align regulations for Extinguishers, 2010 edition from uninspected to inspected status
inspected towing vessels with other OMB Office of Management and Budget
would be required to comply with the
RA Regulatory Analysis
commercial vessel regulations. previous standards instead of the
§ Section symbol
DATES: This interim final rule is Subchapter M 46 CFR subchapter M— updated Fire Protection rule. Moreover,
effective March 28, 2018. Comments Towing Vessels all existing marine fire extinguishers
and related material must be submitted U.S.C. United States Code already meet the requirements of this
to the online docket via http:// interim final rule, and the number of
www.regulations.gov on or before March II. Basis and Purpose, and Regulatory extinguishers required on a vessel will
28, 2018. The incorporation by reference History not change. Because this rule will not
of certain publications listed in the rule This interim final rule harmonizes fire require any existing vessel to change its
is approved by the Director of the protection requirements regarding equipment or practices, the Coast Guard
Federal Register on March 28, 2018. portable and semi-portable fire finds good cause to forgo notice and
ADDRESSES: You may submit comments extinguishers on inspected towing opportunity to comment.
jstallworth on DSKBBY8HB2PROD with RULES

identified by docket number USCG– vessels with the requirements for other
2017–1060 using the Federal commercial vessels in Title 46 of the 1 The Inspection of Towing Vessels final rule

eRulemaking Portal at https:// Code of Federal Regulations (CFR), published on June 20, 2016 (81 FR 40003). It gave
www.regulations.gov. See the ‘‘Public including uninspected towing vessels. existing towing vessels 2 years or more to comply
with the rule, and defined ‘‘new towing vessel’’
Participation and Request for The Coast Guard may regulate fire such that no vessel would be subject to new vessel
Comments’’ portion of the protection equipment on inspected requirements until at least July 20, 2017. See
SUPPLEMENTARY INFORMATION section of towing vessels under statutory authority discussion at 81 FR 40061.

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Document Created: 2018-02-24 01:00:29
Document Modified: 2018-02-24 01:00:29

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 and removal of temporary regulations.
Dates		Effective Date: The final regulations are effective February 22, 2018.
Contact		Rachel S. Smith at (202) 317-6855 (not a toll-free number).
FR Citation		83 FR 8173
RIN Number		1545-BM52
CFR Associated		Health Insurance and Reporting and Recordkeeping Requirements

83 FR 8173 - Health Insurance Providers Fee

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 38 (February 26, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service