[Federal Register Volume 78, Number 57 (Monday, March 25, 2013)]
[Proposed Rules]
[Pages 17900-17901]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-06702]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-148500-12]
RIN 1545-BL36


Shared Responsibility Payment for Not Maintaining Minimum 
Essential Coverage; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing (REG-148500-12) that was 
published in the Federal Register on Friday, February 1, 2013 (78 FR 
7314). The proposed regulations relate to the requirement to maintain 
minimum essential coverage enacted by the Patient Protection and 
Affordable Care Act and the Health Care and Education Reconciliation 
Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 
111-173. These proposed regulations provide guidance on the liability 
for the shared responsibility payment for not maintaining minimum 
essential coverage.

FOR FURTHER INFORMATION CONTACT: Sue-Jean Kim or John B. Lovelace, 
(202) 622-4960 (not a toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking and notice of public hearing 
(REG-148500-12) that is the subject of these corrections are under 
Section 5000A of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-148500-12) contains errors that may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking and notice of public 
hearing (REG-148500-12), that was the subject of FR Doc. 2013-02141, is 
corrected as follows:
    1. On page 7316, in the preamble, column 1, under the paragraph 
heading ``Exempt Individuals'', line 7 of the third full paragraph, the 
language ``consultation with the Secretary of '' is corrected to read 
``consultation with the Secretary of the''.
    2. On page 7316, in the preamble, column 3, under the paragraph 
heading ``Computation of Shared Responsibility Payment'', lines 5 and 6 
from the top of the column, the language ``the following amounts: (1) 
The flat dollar amount, or (2) the percentage of'' is corrected to read 
``the following amounts: (1) the flat dollar amount, or (2) the 
percentage of''.
    3. On page 7316, in the preamble, column 3, under the paragraph 
heading ``Minimum Essential Coverage'', lines 3 through 32 of the third 
and fourth full paragraph of the column, the language ``following: (1) 
Coverage under a specified government sponsored program, (2) coverage 
under an eligible employer-sponsored plan, (3) coverage under a health 
plan offered in the individual market within a State, (4) coverage 
under a grandfathered health plan, and (5) other health benefits 
coverage that the Secretary of Health and Human Services, in 
coordination with the Secretary, recognizes for purposes of section 
5000A(f).
    Under section 5000A(f)(1)(A), specified government sponsored 
programs include the following: (1) The Medicare program under part A 
of title XVIII of the Social Security Act, (2) the Medicaid program 
under title XIX of the Social Security Act, (3) the Children's Health 
Insurance Program (CHIP) under title XXI of the Social Security Act, 
(4) medical coverage under chapter 55 of title 10, United States Code, 
including the TRICARE program, (5) veterans health care programs under 
chapter 17 or 18 of title 38, as determined by the Secretary of 
Veterans Affairs, in coordination with the Secretary of Health and 
Human Services and the Secretary of Treasury, (6) a health plan'' is 
corrected to read ``following: (1) coverage under a specified 
government sponsored program; (2) coverage under an eligible employer-
sponsored plan; (3) coverage under a health plan offered in the 
individual market within a State; (4) coverage under a grandfathered 
health plan; and (5) other health benefits coverage that the Secretary 
of Health and Human Services, in coordination with the Secretary, 
recognizes for purposes of section 5000A(f).
    Under section 5000A(f)(1)(A), specified government sponsored 
programs include the following: (1) the Medicare program under part A 
of title XVIII of the Social Security Act; (2) the Medicaid program 
under title XIX of the Social Security Act; (3) the Children's Health 
Insurance Program (CHIP) under title XXI of the Social Security Act; 
(4) medical coverage under chapter 55 of title 10, United States Code, 
including the TRICARE program; (5) veterans health care programs under 
chapter 17

[[Page 17901]]

or 18 of title 38, as determined by the Secretary of Veterans Affairs, 
in coordination with the Secretary of Health and Human Services and the 
Secretary of Treasury; (6) a health plan''.
    4. On page 7317, in the preamble, column 1, under the paragraph 
heading ``Minimum Essential Coverage'', line 1 from the top of the 
column, the language ``to Peace Corps volunteers, and (7) the'' is 
corrected to read ``to Peace Corps volunteers; and (7) the''.
    5. On page 7317, in the preamble, column 2, under the paragraph 
heading ``Minimum Essential Coverage'', line 6 of the first full 
paragraph of the column, the language ``possession for the month or (2) 
if the'' is corrected to read ``possession for the month, or (2) if 
the''.
    6. On page 7318, in the preamble, column 2, under the paragraph 
heading ``i. In General'', lines 6 through 10 of the first full 
paragraph of the column, the language ``either of the following: (1) A 
governmental plan (within the meaning of section 2791(d)(8) of the 
Public Health Service Act (PHSA) (42 U.S.C. 300gg-91(d)(8)) or (2) any 
other plan or'' is corrected to read ``either of the following: (1) a 
governmental plan (within the meaning of section 2791(d)(8) of the 
Public Health Service Act (PHSA) (42 U.S.C. 300gg-91(d)(8)), or (2) any 
other plan or''.
    7. On page 7321, in the preamble, column 1, under the paragraph 
heading ``B. Credit Allowable Under Section 36B'', lines 9 through 14 
of the second full paragraph of the column, the language ``The monthly 
premiums for the month for one or more qualified health plans in which 
the taxpayers or a member of the taxpayers family (coverage family) is 
enrolled through the Exchange serving the rating area where they 
reside'' is corrected to read ``the monthly premiums for the month for 
one or more qualified health plans in which the taxpayers or a member 
of the taxpayers family (coverage family) is enrolled through the 
Exchange serving the rating area where they reside,''.
    8. On page 7321, in the preamble, column 2, under the paragraph 
heading ``f. Household Income Below Return Filing Threshold'', line 9 
of the second full paragraph of the column, the language ``as a 
dependent also is exempt as well'' is corrected to ``as a dependent 
also is exempt''.


Sec.  1.5000A-1  [Corrected]

    9. On page 7325, column 1, paragraph (d)(4), the language ``Rating 
area. Rating area has the same meaning as in Sec.  1.38B-1(n).'' is 
corrected to read ``Rating area. Rating area has the same meaning as in 
Sec.  1.36B-1(n).''.


Sec.  1.5000A-2  [Corrected]

    10. On page 7325, column 2, line 4 of paragraph (b)(7), the 
language ``of the National Defense authorization'' is corrected to read 
``of the National Defense Authorization''.
    11. On page 7325, column 3, line 7 of paragraph (c)(1), the 
language ``by an employer to the employee, which'' is corrected to read 
``by an employer to the employee that''.


Sec.  1.5000A-3  [Corrected]

    12. On page 7326, column 3, line 8 of paragraph (e)(3)(ii)(A), the 
language ``(whether though salary reduction or'' is corrected to read 
``(whether through salary reduction or''.
    13. On page 7327, column 3, line 9 of paragraph (e)(4)(ii)(B)(1), 
the language ``plan though the Exchange) that would'' is corrected to 
read ``plan through the Exchange) that would''.
    14. On page 7328, column 2, line 16 of paragraph (e)(4)(iii) 
Example 2.(ii), the language ``$2,600. Under paragraph (f)(2) of this 
section,'' is corrected to read ``$2,600. Under paragraph (e)(1) of 
this section,''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-06702 Filed 3-22-13; 8:45 am]
BILLING CODE 4830-01-P