1545-BL57 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

The regulations provide guidance to charitable hospital organizations that are liable for the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failing to satisfy the community health needs assessment (CHNA) requirements. The regulations specify the return to accompany payment of the excise tax and the time for filing that return.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined Undetermined 26 CFR 53 26 USC 7805 No NPRM 08/15/2013 78 FR 49700 NPRM Comment Period End 11/13/2013 Final Action 12/00/2014 REG-115300-13 Drafting attorney: Amy Franklin Giuliano (202) 317-5800 Reviewing attorney: Preston J. Quesenberry (202) 317-5800 Treasury attorney: Ruth Madrigal (202) 622-0224 CC:TEGE No None No No No 1545-BL58 Related to 1545-BK57 Related to 1545-BL30 Related to Amy Giuliano F. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-5800 202 317-4815 amy.f.giuliano@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4405, Washington DC 20224