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TREAS/IRS RIN: 1545-BN21 Publication ID: Spring 2016 
Title: ●Excise Tax on High Cost Employer-Sponsored Health Coverage 
Abstract:

This contains proposed regulations on the excise tax on high cost employer-sponsored health coverage under section 4980I for taxable years beginning after 2019, enacted by the Affordable Care Act.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: CFR 40.6011(a)-1    CFR 40.6071(a)-1    CFR 54.4980I-x     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4980I(g)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-133220-15 Drafting Attorney: Karen Levin 202-317-4574 Reviewing Attorney: Kevin Knopf 202-317-4580 Treasury Attorney: Christa Bierma 202-622-1868 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:
Karen B. Levin
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4574
Fax:855 592-9846
Email: karen.b.levin@irscounsel.treas.gov