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TREAS/IRS RIN: 1545-BN21 Publication ID: Fall 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 4980(I) for taxable years beginning after 2019, enacted by the Affordable Care Act.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 40.6011(a)-1    26 CFR 40.6071(a)-1    26 CFR 54.4980(I)-(x)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4980(I)(g)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2017 
Additional Information: REG-133220-15 (NPRM) 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