[Federal Register Volume 75, Number 137 (Monday, July 19, 2010)]
[Proposed Rules]
[Pages 41787-41788]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-17243]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-120391-10]
RIN 1545-BJ58


Requirement for Group Health Plans and Health Insurance Issuers 
To Provide Coverage of Preventive Services Under the Patient Protection 
and Affordable Care 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

[[Page 41788]]

temporary regulations under the provisions of the Patient Protection 
and Affordable Care Act (the Affordable Care Act) regarding preventive 
health services. The IRS is issuing the temporary regulations at the 
same time that the Employee Benefits Security Administration of the 
U.S. Department of Labor and the Office of Consumer Information and 
Insurance Oversight of the U.S. Department of Health and Human Services 
are issuing substantially similar interim final regulations with 
respect to group health plans and health insurance coverage offered in 
connection with a group health plan under the Employee Retirement 
Income Security Act of 1974 and the Public Health Service Act. The 
temporary regulations provide guidance to employers, group health 
plans, and health insurance issuers providing group health insurance 
coverage. The text of those temporary regulations also serves as the 
text of these proposed regulations.

DATES: Written or electronic comments and requests for a public hearing 
must be received by October 18, 2010.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-120391-10), Room 
5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered to: 
CC:PA:LPD:PR (REG-120391-10), Courier's Desk, Internal Revenue Service, 
1111 Constitution Avenue, NW., Washington, DC 20224. Alternatively, 
taxpayers may submit comments electronically via the Federal 
eRulemaking Portal at http://www.regulations.gov (IRS REG-120391-10).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Karen 
Levin at 202-622-6080; concerning submissions of comments, Richard A. 
Hurst at [email protected].

SUPPLEMENTARY INFORMATION: 

Background and Explanation of Provisions

    The temporary regulations published elsewhere in this issue of the 
Federal Register add Sec.  54.9815-2713T to the Miscellaneous Excise 
Tax Regulations. The proposed and temporary 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 and these proposed regulations.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in Executive Order 
12866. Therefore, a regulatory assessment is not required. It has also 
been determined that section 553(b) of the Administrative Procedure Act 
(5 U.S.C. chapter 5) does not apply to these regulations, and because 
the regulation does not impose a collection of information requirement 
on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) 
does not apply. Pursuant to section 7805(f) of the Internal Revenue 
Code, this regulation has been 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) or electronic comments that are submitted timely 
to the IRS. Comments are specifically requested on the clarity of the 
proposed regulations and how they may be made easier to understand. 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 Karen Levin, 
Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and 
Government Entities), IRS. 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 care, 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 in part as follows:

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

    Section 54.9815-2713 also issued under 26 U.S.C. 9833. * * *

    Par. 2. Section 54.9815-2713 is added to read as follows:


Sec.  54.9815-2713  Coverage of preventive health services.

    [The text of proposed Sec.  54.9815-2713 is the same as the text 
of paragraphs (a) through (c) of Sec.  54.9815-2713T published 
elsewhere in this issue of the Federal Register].

Steven Miller
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2010-17243 Filed 7-14-10; 11:15 am]
BILLING CODE 4830-01-P