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TREAS/IRS RIN: 1545-BN23 Publication ID: Spring 2016 
Title: ●Additional Rules Regarding Information Reporting of Minimum Essential Coverage 
Abstract:

Regulations to addresses additional rules under section 6055 of the Internal Revenue Code relating to information reporting of minimum essential coverage. These regulations address information reporting of catastrophic health care coverage enrolled in through a Health Insurance marketplace, exceptions to the reporting requirement for coverage that supplements other minimum essential coverage, and other issues under section 6055.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Prerule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6055-1 and 2 (revisions)   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    12/04/2016 
Timetable:
Action Date FR Cite
ANPRM Comment Period End  12/00/2016 
Additional Information: REG-103058-16 NPRM Drafting: John Lovelace, 202-317-4723 Reviewer: Shareen Pflanz, 202-317-4727 Treasury: Jacob Goldin, 202-622-2623. CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Federal, Local, State, Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jeffrey T. Rodrick
Attorney-Adviser (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 622-3409
Fax:202 622-0735
Email: jeffrey.t.rodrick@irscounsel.treas.gov