[Federal Register Volume 78, Number 248 (Thursday, December 26, 2013)]
[Rules and Regulations]
[Pages 78256-78257]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-30740]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9632]
RIN 1545-BL36


Shared Responsibility Payment for Not Maintaining Minimum 
Essential Coverage; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9632) that were published in the Federal Register on Friday, August 30, 
2013. The final regulations provide guidance to individual taxpayers on 
the liability under section 5000A of the Internal Revenue Code for the 
shared responsibility payment for not maintaining minimum essential 
coverage.

DATES: This correction is effective December 26, 2013 and applicable 
beginning August 30, 2013.

FOR FURTHER INFORMATION CONTACT: John Lovelace, at (202) 622-4960 (not 
a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9632) that are the subject of this 
correction is under section 5000A of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9632), published August 30, 
2013 (78 FR 53646), contain errors that may prove to be misleading and 
are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9632), that are the subject 
of FR Doc. 2013-21157, are corrected as follows:
    1. On page 53646, first column, in the preamble, under the 
paragraph heading ``Paperwork Reduction Act'', third line from the 
bottom of the column, the language ``with the Paperwork and Reduction 
Act'' is corrected to read ``with the Paperwork Reduction Act''.
    2. On page 53646, second column, in the preamble, seventh line from 
the top of the page, the language ``the amount of the penalty. The 
likely'' is corrected to read ``the amount of the payment. The 
likely''.
    3. On page 53647, first column, in the preamble, fifth line of the 
first full paragraph, the language ``approval for enrollment have 
minimum'' is corrected to read ``approval for enrollment has minimum''.
    4. On page 53647, second column, in the preamble, twenty-fourth 
line from the top of the page, the language ``qualifying relative, 
would prevent them'' is corrected to read ``qualifying relative, would 
prevent a taxpayer''.
    5. On page 53647, third column, in the preamble, under the 
paragraph heading ``2. Special Rule for Adopted Children'', fourth line 
of the second paragraph, the language ``for shared responsibility 
payment for an'' is corrected to read ``for the shared responsibility 
payment for an''.
    6. On page 53648, first column, in the preamble, under the 
paragraph heading ``1. Insurance-related Terms'', the last sentence of 
the first paragraph, ``The additional terms defined include health 
insurance coverage, individual health insurance coverage, individual 
market, and state.'' is corrected to read ``The additional terms 
defined include health insurance coverage, individual market, and 
state.''.
    7. On page 53648, first column, in the preamble, under the 
paragraph heading ``2. Household Income'', fifteenth line of the first 
paragraph, the language ``income, the gross income of his or her'' is 
corrected to read ``income the gross income of his or her''.
    8. On page 53648, third column, in the preamble, twelfth line of 
the second full paragraph, the language ``will be effective starting 
January 1, 2014'' is corrected to read ``will be effective starting 
January 1, 2014,''.
    9. On page 53649, second column, in the preamble, fourth line of 
the first full paragraph, the language ``and 1902(cc) of the Social 
Security Act,'' is corrected to read ``and 1902(cc) of the Social 
Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XIX) and (cc))''.
    10. On page 53649, third column, in the preamble, under the 
paragraph heading ``4. Medicaid for the Medically Needy'', tenth line 
of the first paragraph, the language ``and following (Subpart D). Over 
half of'' is corrected to read ``and following sections. Over half 
of''.
    11. On page 53649, third column, in the preamble, under the 
paragraph heading ``4. Medicaid for the Medically Needy'', last line of 
the column, the language ``coverage by the HHS Secretary, in'' is 
corrected to read ``coverage by the Secretary of HHS, in''.
    12. On page 53650, first column, in the preamble, first and second 
lines from the top of the page, the language ``consultation with the 
Treasury Secretary, under section 5000A(f)(1)(E).'' is corrected to 
read ``consultation with the Secretary of the Treasury, under section 
5000A(f)(1)(E).''.
    13. On page 53650, first column, in the preamble, under the 
paragraph heading ``5. TRICARE'', the seventh and the twelfth lines of 
the second paragraph, the language ``limited benefit'' is corrected to 
read ``limited-benefit''.
    14. On page 53651, second column, in the preamble, first line from 
the top of the page, the language ``responsibility penalty even if 
the'' is corrected to read ``responsibility payment even if the''.
    15. On page 53652, first column, in the preamble, under the 
paragraph heading ``C. Exempt Noncitizens'', twelfth and thirteenth 
line of the first paragraph, the language ``taxable year if the 
individual is either (1) a nonresident alien as defined in'' is 
corrected to read ``taxable year if the individual either (1) is a 
nonresident alien as defined in''.
    16. On page 53652, second column, in the preamble, under the 
paragraph heading ``D. Incarcerated Individuals'', second and third 
lines of the first paragraph, the language ``individual is exempt for a 
month for which the individual is incarcerated'' is corrected to read 
``individual is exempt for a month when the individual is 
incarcerated''.
    17. On page 53652, second column, in the preamble, under the 
paragraph heading ``D. Incarcerated Individuals'', tenth line of the 
third paragraph, the language ``receive benefits for healthcare 
provided'' is corrected to read ``receive benefits for health care 
provided''.
    18. On page 53652, third column, in the preamble, fourteenth line 
of the second full paragraph, the language ``that are excluded from the 
individual's'' is corrected to read ``that are excluded from the 
employee's''.
    19. On page 53653, third column, in the preamble, fourth through 
the sixth line from the top of the page, the language ``applicable 
plan, when a plan is not offered that covers members of the entire tax 
household, be revocable. The'' is corrected to read ``applicable plan 
when a plan is not offered that covers members of the entire non-exempt 
family, be revocable. The''.
    20. On page 53653, third column, in the preamble, the third full 
paragraph,

[[Page 78257]]

is corrected to read ``It is anticipated that future HHS guidance will 
specify that when determining eligibility for the hardship exemption 
for individuals who lack affordable coverage based on projected income 
described in 45 CFR 155.605(g)(2), the Exchange will calculate advance 
payments of the premium tax credit using the rules specified in the 
regulations under section 36B, providing that individuals who have 
minimum essential coverage are excluded from the computation of the 
applicable benchmark plan. This treatment will ensure that Exchanges 
can reuse existing advance payment functionality instead of having to 
develop additional functionality for the sole purpose of supporting 
this exemption.''.
    21. On page 53654, second column, third line from the bottom of the 
first full paragraph, the language ``through Indian Health Service in'' 
is corrected to read ``through the Indian Health Service in''.
    22. On page 53654, second column, in the preamble, under the 
paragraph heading ``H. Short Coverage Gap'', fourteenth line of the 
first paragraph, the language ``February) in conjunction with the one'' 
is corrected to read ``February) in conjunction with the one-''.
    23. On page 53655, first column, seventh line from the top of the 
page, the language ``section 5000A for the short coverage gap'' is 
corrected to read ``section 5000A for purposes of the short coverage 
gap''.
    24. On page 53655, second column, in the preamble, seventh and 
eighth lines of the second full paragraph, the language ``exemptions on 
a Federal income tax return.'' is corrected to read ``exemption on 
Federal income tax returns.''.
    25. On page 53655, third column, in the preamble, under the 
paragraph heading ``Special Analyses'', tenth line of the first 
paragraph, the language ``to these regulations, and, because the'' is 
corrected to read ``to these regulations and, because the''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-30740 Filed 12-24-13; 8:45 am]
BILLING CODE 4830-01-P