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TREAS/IRS RIN: 1545-BL91 Publication ID: Spring 2014 
Title: ●Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals 
Abstract: This document contains proposed regulations under section 5000A of the Internal Revenue Code defining minimum essential coverage. In addition, this proposed regulation provides other rules relating to the shared responsibility provision for individuals. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.5000A-0    26 CFR 1.5000A-2    26 CFR 1.5000A-3    26 CFR 1.5000A-4   
Legal Authority: 26 USC 7805    26 USC 5000A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/27/2014  79 FR 4302   
NPRM Comment Period End  04/28/2014 
Final Action  09/00/2014 
Additional Information: REG-141036-13 Drafting attorney: Sue-Jean Kim (202) 317-7006 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL36 
Agency Contact:
Sue-Jean Kim
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7006
Fax:202 317-4734
Email: sue-jean.kim@irscounsel.treas.gov