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TREAS/IRS RIN: 1545-BL55 Publication ID: Fall 2014 
Title: Tax Credit for Employee Health Insurance Expenses of Small Employer 
Abstract:

Final regulations under section 45R of the Internal Revenue Code, as enacted by the Affordable Care Act, that set forth the requirements for certain small employers to claim a tax credit when providing health insurance coverage to their employees through an Exchange.

 
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   
Legal Authority: 26 USC 7805    Affordable Care Act   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/23/2013  78 FR 52719   
NPRM Comment Period End  11/25/2013 
Completed by TD 9672  08/26/2014  79 FR 36640   
Additional Information: REG-113792-13 Drafting attorney: Stephanie Lucas Caden (202) 622-3355 Reviewing attorney: Harry Beker (202) 622-6080 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:
Jennifer Friedman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5708,
Washington, DC 20224
Phone:202 317-4574
Email: jennifer.s.friedman@irscounsel.treas.gov