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TREAS/IRS RIN: 1545-BL57 Publication ID: Spring 2014 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 53   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/15/2013  78 FR 49700   
NPRM Comment Period End  11/13/2013 
Final Action  06/00/2014 
Additional Information: REG-115300-13 Drafting attorney: Amy Franklin Giuliano (202) 317-5800 Reviewing attorney: Preston J. Quesenberry (202) 317-5800 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