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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 |
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 |
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Timetable:
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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 Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-7006 Fax:202 317-4734 Email: sue-jean.kim@irscounsel.treas.gov |