1545-BN23 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Additional Rules Regarding Information Reporting of Minimum Essential Coverage

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.6055-1 and 2 (revisions) 26 U.S.C. 7805 Statutory NPRM 12/04/2016 No NPRM 08/02/2016 81 FR 50671 NPRM Comment Period End 10/03/2016 REG-103058-16 (NPRM) Drafting attorney: John Lovelace (202) 317-4723 Reviewing attorney: Shareen Pflanz (202) 317-4727 Treasury attorney: Jacob Goldin (202) 622-2623 CC:ITA Undetermined Federal Local State Tribal No No No No Edward Schwartz C. General Attorney (Tax) 1545 Internal Revenue Service IRS 202 317-4740 855 576-2339 edward.c.schwartz@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4236, Washington DC 20224