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TREAS/IRS RIN: 1545-BL31 Publication ID: Spring 2014 
Title: Reporting of Health Insurance Coverage 
Abstract: These regulations require health insurance issuers, self-insured employers, and governmental agencies to report minimum essential coverage provided to individuals. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.6055-1 
Legal Authority: 26 USC 7805; 26 USC 6055 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-132455-11 Drafting attorney: Andrew Braden (202) 317-4725 Reviewing attorney: Jeff Rodrick (202) 317-4732 Treasury attorney: Cameron Arterton (202) 622-0044 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Andrew S. Braden
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4232,
Washington, DC 20224
Phone:202 317-4725
Fax:202 317-4734
Email: andrew.s.braden@irscounsel.treas.gov

 
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