View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BK54 Publication ID: 2012 
Title: Special Rules Under the Additional Medicare Tax 
Abstract: Proposed amendments of sections 31.3101, 31.3102, 31.3111, 31.3121, 1.1401, 31.6205, 31.6011, 31.6205, 31.6402, and 31.6413 of the Employment Tax Regulations provide guidance for employers and employees relating to the implementation of the Additional Medicare Tax, as enacted by the Affordable Care Act, and correction procedures for errors related to the Additional Medicare Tax. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.1401-1    26 CFR 31.3101-2    26 CFR 31.3102-1    26 CFR 31.3102-4    26 CFR 31.3111-2    26 CFR 31.6011(a)-1    26 CFR 31.6205-1    26 CFR 31.6402(a)-1    26 CFR 31.6402(a)-2    26 CFR 31.6413(a)-1    26 CFR 31.6413(a)-2    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 3101    26 USC 3102    26 USC 6402    26 USC 1401    26 USC 6011    26 USC 6205    26 USC 6413    26 USC 3111    26 USC 3121    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2012 
Additional Information: REG-130074-11 Drafting attorneys: Andrew K. Holubeck (202) 622-3851 Ligeia M. Donis (202) 622-0047 Reviewing attorney: Paul J. Carlino (202) 622-6835 CC: TEGE
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Andrew K. Holubeck
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4312,
Washington, DC 20224
Phone:202 317-4774
Fax:855 592-9845
Email: andrew.k.holubeck@irscounsel.treas.gov

Ligeia M. Donis
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4312,
Washington, DC 20224
Phone:202 622-0047
Fax:202 622-5697
Email: ligeia.m.donis@irscounsel.treas.gov