[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]]

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

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.

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

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