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TREAS/IRS

RIN: 1545-BK54

Publication ID: Fall 2013

Title: Rules Relating to the Additional Medicare Tax
Abstract: Proposed amendments of sections 31.3101, 31.3102, 31.3202, 1.1401, 31.6205, 31.6011, 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: Final 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 31.3202-1    26 CFR 31.6011(a)-1    26 CFR 31.6011(a)-2    26 CFR 31.6205-1    26 CFR 31.6402(a)-2    26 CFR 31.6413(a)-1    26 CFR 31.6413(a)-2
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  12/05/2012  77 FR 72268    NPRM Comment Period End  03/05/2013  Final Action  12/00/2013

Additional Information: REG-130074-11 Drafting attorneys: Andrew K. Holubeck (202) 622-3851 Reviewing attorney: Paul J. Carlino (202) 622-6835 CC:TEGE
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Information URL: www.irs.gov/business/small-business-&-self-employed/questions-and-answers-for-the-additional-medicare-tax
RIN Data Printed in the FR: No
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