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TREAS/IRS RIN: 1545-BL33 Publication ID: Spring 2014 
Title: Shared Responsibility for Employers Regarding Health Coverage 
Abstract: Final regulations under section 4980H of the Internal Revenue Code, as enacted by the Affordable Care Act, to provide guidance relating to the offering of health coverage by applicable large employers to their full-time employees. 
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 54.4980H-1   
Legal Authority: 26 USC 7805    26 USC 4980H   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/02/2013  78 FR 218   
NPRM Comment Period End  03/18/2013 
Outline Due Date  04/03/2013 
Public Hearing  04/23/2013  78 FR 218   
Completed by TD 9655  02/12/2014  79 FR 8544   
Additional Information: REG-138006-12 Drafting attorney: Kathryn Johnson (202) 317-5500 Reviewing attorney: Harry Beker (202) 317-5500 CC:TEGE:EB:HW
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kathryn C. Johnson
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5500
Email: kathryn.c.johnson@irscounsel.treas.gov