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TREAS/IRS | RIN: 1545-BL57 | Publication ID: Fall 2013 |
Title: ●Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return | |
Abstract: The regulations provide guidance to charitable hospital organizations that are liable for the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failing to satisfy the community health needs assessment (CHNA) requirements. The regulations specify the return to accompany payment of the excise tax and the time for filing that return. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 53 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-115300-13 Drafting attorney: Amy Franklin Giuliano (202) 622-6070 Reviewing attorney: Preston J. Quesenberry (202) 622-7971 Treasury attorney: Ruth Madrigal (202) 622-0224 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BL58 | |
Agency Contact: Amy F. Giuliano Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4405, Washington, DC 20224 Phone:202 317-5800 Fax:202 317-4815 Email: amy.f.giuliano@irscounsel.treas.gov |