[Federal Register Volume 76, Number 149 (Wednesday, August 3, 2011)]
[Proposed Rules]
[Pages 46677-46678]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-19685]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-120391-10]
RIN 1545-BJ58


Requirements for Group Health Plans and Health Insurance Issuers 
Relating to 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.

-----------------------------------------------------------------------

SUMMARY: Elsewhere in this issue of the Federal Register, the IRS is 
issuing an amendment to temporary regulations published July 19, 2010, 
under the provisions of the Patient Protection and Affordable Care Act 
(the Affordable Care Act) relating to coverage of preventive services 
without any participant cost sharing. 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 Center for 
Consumer Information & Insurance Oversight of the U.S. Department of 
Health and Human Services are issuing a substantially similar amendment 
to interim final regulations published July 19, 2010 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 3, 2011.

[[Page 46678]]


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, Treena 
Garrett at 202-622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background and Explanation of Provisions

    The temporary regulations published elsewhere in this issue of the 
Federal Register amend Sec.  54.9815-2713T of 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, as proposed to be amended on July 19, 
2010, at 75 FR 41787. is further proposed to be amended as follows:

PART 54--PENSION EXCISE TAXES

    Paragraph 1. The authority citation for part 54 continues to read 
in part as follows:

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

    Par. 2. Section 54.9815-2713, as proposed to be added at 75 FR 
41788, July 19, 2010, is amended by revising paragraph (a)(1)(iv) to 
read as follows:


Sec.  54.9815-2713  Coverage of preventive health services.

    (a) * * *
    (1) * * *
    (iv) [The text of proposed Sec.  54.9815-2713(a)(1)(iv) is the same 
as the text of Sec.  54.9815-2713T(a)(1)(iv) published elsewhere in 
this issue of the Federal Register].
* * * * *

Steven T. Miller,
 Deputy Commissioner for Services and Enforcement.
[FR Doc. 2011-19685 Filed 8-1-11; 8:45 am]
BILLING CODE 4830-01-P