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TREAS/IRS | RIN: 1545-BN23 | Publication ID: Fall 2016 |
Title: Additional Rules Regarding Information Reporting of Minimum Essential Coverage | |
Abstract:
Regulations to addresses additional rules under section 6055 of the Internal Revenue Code relating to information reporting of minimum essential coverage. These regulations address information reporting of catastrophic health care coverage enrolled in through a Health Insurance marketplace, exceptions to the reporting requirement for coverage that supplements other minimum essential coverage, and other issues under section 6055. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.6055-1 and 2 (revisions) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
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Timetable:
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Additional Information: REG-103058-16 (NPRM) Drafting attorney: John Lovelace (202) 317-4723 Reviewing attorney: Shareen Pflanz (202) 317-4727 Treasury attorney: Jacob Goldin (202) 622-2623 CC:ITA | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Federal, Local, State, Tribal |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Edward C. Schwartz General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4236, Washington, DC 20224 Phone:202 317-4740 Fax:855 576-2339 Email: edward.c.schwartz@irscounsel.treas.gov |