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TREAS/IRS RIN: 1545-BL30 Publication ID: Fall 2013 
Title: Community Health Needs Assessments for Charitable Hospitals 
Abstract: The Notice of Proposed Rulemaking contains proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment requirements, and related excise tax and reporting obligations, enacted in the Patient Protection and Affordable Care Act of 2010. The proposed regulations also clarify the consequences for failing to meet these requirements, as well as additional requirements related to financial assistance, charges, and billing and collections. The proposed regulations will affect charitable hospital organizations. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1; 26 CFR 53 
Legal Authority: 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/02/2013  78 FR 20523 
NPRM Comment Period End  07/05/2013   
Final Action  12/00/2013   
Additional Information: REG-106499-12 Drafting attorney: Amy F. Giuliano (202) 622-6070 Reviewing attorney: Preston Quesenberry (202) 622-7971 Treasury attorney: Ruth Madrigal (202) 622-0224 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amy F. Giuliano
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW.,
Washington, DC 20224
Phone:202 622-6070
Fax:202 622-1036
Email: amy.f.giuliano@irscounsel.treas.gov

 
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