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TREAS/IRS | RIN: 1545-BK54 | Publication ID: Spring 2014 |
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: Completed Actions |
Major: No | Unfunded Mandates: No |
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 |
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Timetable:
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Additional Information: REG-130074-11 Drafting attorney: Andrew K. Holubeck (202) 317-4787 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 |