1545-BL36 201310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.5000A-1 26 CFR 1.5000A-2 26 CFR 1.5000A-3 26 CFR 1.5000A-4 26 CFR 1.5000A-5 26 USC 7805 26 USC 5000A No NPRM 02/01/2013 78 FR 7314 NPRM Comment Period End 05/02/2013 Final Action 12/00/2013 REG-148500-12 Drafting attorney: Sue-Jean Kim (202) 622-4960 CC:ITA No No None No No No No Sue-Jean Kim 1545 Internal Revenue Service IRS 202 317-7006 202 317-4734 sue-jean.kim@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224