1545-BQ11 202210 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Information Reporting of Health Insurance Coverage and Other Issues Under Sections 6055 and 6056

These regulations revise notice and filing requirements under sections 6055 and 6056 of the Internal Revenue Code. The regulations are needed to provide health coverage reporters an extension of time in which to furnish certain statements and an alternative manner of allowing certain health coverage reporters to provide information to covered individuals.  These regulations also provide that the term "minimum essential coverage”, as that term is defined in health insurance-related tax laws, does not include Medicaid coverage limited to COVID-19 testing and diagnostic services provided pursuant to the Families First Coronavirus Response Act.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No 26 CFR 1.5000A-1 26 CFR 1.6055-1 26 CFR 1.6055-2 26 CFR 301.6056-1 26 U.S.C. 7805 26 U.S.C. 5000A 26 U.S.C. 6056 No NPRM 12/06/2021 86 FR 68939 NPRM Comment Period End 02/04/2022 Final Action 12/00/2022 REG-109128-21 (NPRM) Drafter attorney: Gerald Semasek (202) 317-7006 Reviewer attorney: Lisa Mojiri-Azad (202) 317-4649 Treasury attorney: Kimberly Koch (E-mail: kimberly.koch@treasury.gov) CC:ITA Yes Businesses Governmental Jurisdictions None No No Yes No Gerald Semasek Senior Technician Reviewer 1545 Internal Revenue Service IRS 202 317-7006 855 576-2339 gerald.semasek@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20024