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TREAS/IRS RIN: 1545-BL36 Publication ID: Fall 2013 
Title: Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage 
Abstract: The proposed regulations provide rules implementing section 5000A of the Internal Revenue Code (26 USC 5000A). The regulations provide guidance on the requirement to maintain minimum essential coverage, the computation of the shared responsibility payment for not satisfying the requirement, and the circumstances in which individuals are exempt from the requirement or the payment. 
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: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.5000A-1    26 CFR 1.5000A-2    26 CFR 1.5000A-3    26 CFR 1.5000A-4    26 CFR 1.5000A-5   
Legal Authority: 26 USC 7805    26 USC 5000A   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/01/2013  78 FR 7314   
NPRM Comment Period End  05/02/2013 
Final Action  12/00/2013 
Additional Information: REG-148500-12 Drafting attorney: Sue-Jean Kim (202) 622-4960 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sue-Jean Kim
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7006
Fax:202 317-4734