[Federal Register Volume 79, Number 166 (Wednesday, August 27, 2014)]
[Proposed Rules]
[Pages 51117-51118]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-20256]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-129507-14]
RIN 1545-BM37


Coverage of Certain Preventive Services Under the 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 temporary regulations (TD 9690) under the provisions of the 
Patient Protection and Affordable Care Act (the Affordable Care Act) 
that provide an alternative process that an eligible organization may 
use to provide notice of its religious objections to providing 
contraceptive coverage. 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 November 25, 2014.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129507-14), 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-129507-14), 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-129507-14).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Karen 
Levin at 202-317-5500; concerning submissions of comments, Regina 
Johnson at 202-317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collection of information contained in this notice of proposed 
rulemaking has been submitted to the Office of Management and Budget 
for review in accordance with the Paperwork Reduction Act of 1995 (44 
U.S.C. 3507(d)). Comments on the collection of information should be 
sent to the Office of Management and Budget, Attn: Desk Officer for the 
Department of the Treasury, Office of Information and Regulatory 
Affairs, Washington, DC 20503, with copies to the Internal Revenue 
Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP, 
Washington, DC 20224. Comments on the collection of information should 
be received by October 27, 2014. Comments are specifically requested 
concerning:
     Whether the proposed collection of information is 
necessary for the proper performance of the functions of the Internal 
Revenue Service, including whether the information will have practical 
utility;
     The accuracy of the estimated burdens associated with the 
proposed collection of information (see the preamble to the temporary 
regulations published elsewhere in this issue of the Federal Register);
     How to enhance the quality, utility, and clarity of the 
information to be collected;
     How to minimize the burden of complying with the proposed 
collection of information, including the application of automated 
collection techniques or other forms of information technology; and
     Estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.

The collection of information is in Sec.  54.9815-2713AT (see the 
temporary regulations published elsewhere in this issue of the Federal 
Register). The temporary regulations provide an alternative means for 
eligible organizations to provide notice of their religious objection 
to HHS, concerning all, or a subset of, contraceptive services. The 
temporary regulations will not result in any additional costs to 
affected entities because they merely provide an alternative means for 
eligible organizations to provide notice of their religious objection 
to all, or a subset of, contraceptive services.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless it displays a valid 
control number assigned by the Office of Management and Budget.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Background

    Temporary regulations are being published elsewhere in this issue 
of the Federal Register. 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.

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 this proposed regulation. It is 
hereby

[[Page 51118]]

certified that the collection of information contained in this notice 
of proposed rulemaking will not have a significant impact on a 
substantial number of small entities. Accordingly, a regulatory 
flexibility analysis is not required. The temporary regulations will 
not result in any additional costs to affected entities but will 
provide an alternative means for eligible organizations to provide 
notice of their religious objection to all, or a subset of, 
contraceptive services. For this reason, the information collection 
requirement will not impose a significant impact on a substantial 
number of small entities. 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 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

0
Paragraph 1. The authority citation for part 54 continues to read, in 
part, as follows:

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

0
Par. 2. Section 54.9815-2713A is revised to read as follows:


Sec.  54.9815-2713A  Accommodations in connection with coverage of 
preventive health services.

    [The text of proposed Sec.  54.9815-2713A is the same as the text 
of Sec.  54.9815-2713AT published elsewhere in this issue of the 
Federal Register].

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-20256 Filed 8-22-14; 3:30 pm]
BILLING CODE 4830-01-P