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TREAS/IRS RIN: 1545-BQ10 Publication ID: Fall 2021 
Title: ●Prescription Drug and Health Care Spending (Temporary Regulation)  
Abstract:

This rule would implement the prescription drug reporting requirements that apply to group health plans and health insurance issuers offering coverage in the group and individual markets under section 204 of title II of Division BB of the Consolidated Appropriations Act of 2021.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    Pub. L. 116-260, Division BB, Title I and Title II   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Request for Information (RFI)  06/23/2021  86 FR 32813   
RFI Comment Period End  07/23/2021 
Temporary Final Rule  11/00/2021 
Additional Information: REG-109378-21 (Interim Final Rule) Drafter attorney: Christopher Dellana (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorney: Matthew Muma (202) 923-8077 CC:EEE:EB:HW
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Federal, State 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Christopher Dellana
Attorney
Department of the Treasury
Internal Revenue Service
111 Constitution Avenue NW, Room 5708,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846
Email: christopher.j.dellana@irscounsel.treas.gov