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TREAS/IRS RIN: 1545-BQ11 Publication ID: Fall 2022 
Title: Information Reporting of Health Insurance Coverage and Other Issues Under Sections 6055 and 6056 

These regulations revise notice and filing requirements under sections 6055 and 6056 of the Internal Revenue Code. The regulations are needed to provide health coverage reporters an extension of time in which to furnish certain statements and an alternative manner of allowing certain health coverage reporters to provide information to covered individuals.  These regulations also provide that the term "minimum essential coverage”, as that term is defined in health insurance-related tax laws, does not include Medicaid coverage limited to COVID-19 testing and diagnostic services provided pursuant to the Families First Coronavirus Response Act.

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: No 
CFR Citation: 26 CFR 1.5000A-1    26 CFR 1.6055-1    26 CFR 1.6055-2    26 CFR 301.6056-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 5000A    26 U.S.C. 6056   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/06/2021  86 FR 68939   
NPRM Comment Period End  02/04/2022 
Final Action  12/00/2022 
Additional Information: REG-109128-21 (NPRM) Drafter attorney: Gerald Semasek (202) 317-7006 Reviewer attorney: Lisa Mojiri-Azad (202) 317-4649 Treasury attorney: Kimberly Koch (E-mail: CC:ITA
Regulatory Flexibility Analysis Required: Yes  Government Levels Affected: None 
Small Entities Affected: Businesses, Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Gerald Semasek
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20024
Phone:202 317-7006
Fax:855 576-2339