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TREAS/IRS RIN: 1545-BQ27 Publication ID: Fall 2021 
Title: ●Prescription Drug and Health Care Spending 

Proposed regulations will cross reference the tri-agency interim final rules (Prescription Drug and Health Care Spending (REG-109378-21)) that 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: Proposed 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, Div. BB, Title I and II   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    11/30/2021 
Action Date FR Cite
NPRM  11/00/2021 
Additional Information: REG-117575-21 (NPRM) Drafting attorney: Christopher Dellana (202) 317-5500 Reviewer: Kevin Knopf (202) 317-5500 Treasury attorney: Matthew Muma (202) 622-1190 CC:EEE:EB:HW
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Local, State 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BQ10 
Agency Contact:
Christopher Dellana
Department of the Treasury
Internal Revenue Service
111 Constitution Avenue NW, Room 5708,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846