[Federal Register Volume 82, Number 197 (Friday, October 13, 2017)]
[Proposed Rules]
[Pages 47658-47659]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21856]
[[Page 47658]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG-115615-17]
RIN 1545-BN92
Religious Exemptions and Accommodations for Coverage of Certain
Preventive Services Under the Affordable Care Act; Proposed Rulemaking
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
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SUMMARY: In this issue of the Federal Register, the Department of
Treasury and the IRS are issuing two sets of temporary regulations
related to section 9815 of the Internal Revenue Code. The first set of
temporary regulations, as published in TD 9827, amends final
regulations published under the provisions of the Patient Protection
and Affordable Care Act (the Affordable Care Act) and relates to
expanded exemptions to protect religious beliefs for entities and
individuals with objections based on religious beliefs whose health
plans are subject to a mandate of contraceptive coverage through
guidance issued pursuant to the Affordable Care Act. These proposed
regulations refer to that first set of temporary regulations. The
second set of temporary regulations, as published in TD 9828, amends
the first set of temporary regulations, as published in TD 9827, to add
an exemption to protect moral convictions for entities and individuals
with objections based on those beliefs whose health plans are subject
to the mandate of contraceptive coverage.
DATES: Written or electronic comments and requests for a public hearing
must be received by December 5, 2017.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-115615-17), 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-115615-17), 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-115615-17).
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:
Background and Explanation of Provisions
The temporary regulations published elsewhere in this issue of the
Federal Register amend Sec. Sec. 54.9815-2713 and 54.9815-2713A of the
Miscellaneous Excise Tax Regulations. The temporary regulations provide
guidance to certain entities and individuals whose health plans are
subject to a mandate of contraceptive coverage and do not alter the
discretion of the Health Resources and Services Administration, a
component of the U.S. Department of Health and Human Services, to
maintain the guidelines requiring contraceptive coverage where no
regulatorily recognized objection exists. The temporary regulations
also leave in place the accommodation process as an optional process
for certain exempt entities that wish to use it voluntarily and do not
alter other Federal programs that provide free or subsidized
contraception for women at risk of unintended pregnancy. 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 further explains the temporary
regulations and these proposed regulations.
Special Analyses
Certain IRS regulations, including this one, are exempt from the
requirements of Executive Order 12866, as supplemented by Executive
Order 13563. Therefore, a regulatory assessment is not required.
For the applicability of the Regulatory Flexibility Act (5 U.S.C.
Chapter 6), please see section VI.C. of the temporary regulations.
Pursuant to section 7805(f) of the Internal Revenue Code, this
notice of proposed rulemaking has been submitted to the Chief Counsel
for Advocacy of the Small Business Administration for comment on the
regulations' impact on small businesses.
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 54.9815-2713 is revised 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
Sec. 54.9815-2713T(a) through (d) published elsewhere in this issue of
the Federal Register].
0
Par. 3. 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(a) through (f)
[[Page 47659]]
published elsewhere in this issue of the Federal Register].
Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2017-21856 Filed 10-6-17; 11:15 am]
BILLING CODE 4830-01-P