[Federal Register Volume 63, Number 207 (Tuesday, October 27, 1998)]
[Proposed Rules]
[Page 57565]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-28443]



  Federal Register / Vol. 63, No. 207 / Tuesday, October 27, 1998 / 
Proposed Rules  

[[Page 57565]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[Reg-109708-97]
RIN 1545-AV12


HIPAA Newborns' and Mothers' Health Protection Act

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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SUMMARY: Elsewhere in this issue of the Federal Register, the IRS is 
issuing temporary regulations relating to minimum hospital length-of-
stay requirements imposed on group health plans with respect to mothers 
and newborns. The hospital length-of-stay requirements were added to 
the Internal Revenue Code by section 1531 of the Taxpayer Relief Act of 
1997. The IRS is issuing the temporary regulations at the same time 
that the Pension and Welfare Benefits Administration of the U.S. 
Department of Labor and the Health Care Financing Administration of the 
U.S. Department of Health and Human Services are issuing substantially 
similar interim final regulations relating to hospital length-of-stay 
requirements added by the Newborns' and Mothers' Health Protection Act 
of 1996 to the Employee Retirement Income Security Act of 1974 and the 
Public Health Service Act. The temporary regulations provide guidance 
to employers and group health plans relating to the new hospital 
length-of-stay requirements. The text of those temporary regulations 
also serves as the text of these proposed regulations.

DATES: Written comments and requests for a public hearing must be 
received by January 25, 1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-109708-97), room 
5226, Internal Revenue Service, POB 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered to: 
CC:DOM:CORP:R (REG-109708-97), room 5226, Internal Revenue Service, 
1111 Constitution Avenue, NW., Washington, DC. Alternatively, taxpayers 
may submit comments electronically via the Internet by selecting the 
``Tax Regs'' option on the IRS Home Page, or by submitting comments 
directly to the IRS Internet site at: http://www.irs.ustreas.gov/prod/
tax__regs/comments.html.


FOR FURTHER INFORMATION CONTACT: Russ Weinheimer, (202) 622-4695 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations published elsewhere in this issue of the 
Federal Register add Sec. 54.9811-1T to the Miscellaneous Excise Tax 
Regulations. These regulations are being published as part of a joint 
rulemaking with the Department of Labor and the Department of Health 
and Human Services (the joint rulemaking).
    The text of those temporary regulations also serves as the text of 
these proposed regulations. The preamble to the temporary regulations 
explains the temporary regulations.

Special Analyses

    This regulation is not subject to the Unfunded Mandates Reform Act 
of 1995 because the regulation is an interpretive regulation. It has 
also been determined that section 553(b) of the Administrative 
Procedure Act (5 U.S.C. chapter 5) does not apply to this regulation, 
and because the regulation does not impose a collection of information 
on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) 
does not apply. For further information and for analyses relating to 
the joint rulemaking, see the preamble to the joint rulemaking. 
Pursuant to section 7805(f) of the Internal Revenue Code, this notice 
of proposed rulemaking will be submitted to the Chief Counsel for 
Advocacy of the Small Business Administration for comment on its impact 
on small business.

Comments and Requests for a Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any written comments (a signed original 
and eight (8) copies) that are submitted timely to the IRS. All 
comments will be available for public inspection and copying. A public 
hearing may be scheduled if requested in writing by a person that 
timely submits written comments. If a public hearing is scheduled, 
notice of the date, time, and place for the hearing will be published 
in the Federal Register.

Drafting Information: The principal author of these proposed 
regulations is Russ Weinheimer, Office of the Chief Counsel 
(Employee Benefits and Exempt Organizations), IRS. However, other 
personnel from the IRS and Treasury Department participated in 
their development. The proposed regulations, as well as the 
temporary regulations, have been developed in coordination with 
personnel from the U.S. Department of Labor and the U.S. Department 
of Health and Human Services.

List of Subjects in 26 CFR Part 54

    Excise taxes, Health insurance, Pensions, Reporting and 
recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 54 is proposed to be amended as follows:

PART 54--PENSION EXCISE TAXES

    Paragraph 1. The authority citation for part 54 is amended by 
adding an entry in numerical order to read as follows:

    Authority: 26 U.S.C. 7805 * * *

    Section 54.9811-1 also issued under 26 U.S.C. 9833. * * *

    Par. 2. Section 54.9811-1 is added to read as follows:


Sec. 54.9811-1  Standards relating to benefits for mothers and 
newborns.

(The text of this proposed section is the same as the text of 
Sec. 54.9811-1T published elsewhere in this issue of the Federal 
Register)
Michael P. Dolan,
Deputy Commissioner of Internal Revenue.
[FR Doc. 98-28443 Filed 10-26-98; 8:45 am]
BILLING CODE 4830-01-U