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TREAS/IRS | RIN: 1545-BL91 | Publication ID: Spring 2015 |
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. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | 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 U.S.C. 7805 26 U.S.C. 5000A Affordable Care Act |
Legal Deadline:
None |
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Timetable:
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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 |