[Federal Register Volume 85, Number 182 (Friday, September 18, 2020)]
[Proposed Rules]
[Page 58307]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-20326]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-109755-19]
RIN 1545-BP31


Certain Medical Care Arrangements; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Proposed rule; notification of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations relating to section 213 of the Internal Revenue Code (Code) 
regarding the treatment of amounts paid for certain medical care 
arrangements, including direct primary care arrangements, health care 
sharing ministries, and certain government sponsored health care 
programs.

DATES: The public hearing is being held on Wednesday, October 7, 2020, 
at 1:30 p.m. The IRS must receive speakers' outlines of the topics to 
be discussed at the public hearing by Friday, September 25, 2020. If no 
outlines are received by September 25, 2020, the public hearing will be 
cancelled.

ADDRESSES: The public hearing is being held by teleconference. 
Individuals who want to testify (by telephone) at the public hearing 
must send an email to [email protected] to receive the telephone 
number and access code for the hearing. The subject line of the email 
must contain the regulation number [REG-109755-19] and the word 
TESTIFY. For example, the subject line may say: Request to TESTIFY at 
Hearing for REG-109755-19. The email should include the name of the 
speaker. Send outline submissions electronically via the Federal 
eRulemaking Portal at www.regulations.gov (IRS REG-109755-19). The 
email must be received by September 25, 2020.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
contact Richard C. Gano IV of the Office of Associate Chief Counsel 
(Income Tax and Accounting), (202) 317-7011 (not a toll-free call); 
concerning the preamble discussion of health reimbursement arrangements 
or health savings accounts, call William Fischer of the Office of 
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and 
Employment Taxes), (202) 317-5500 (not a toll-free call); concerning 
submissions of comments, the hearing, and the access code to attend the 
hearing by teleconferencing, Regina Johnson at (202) 317-5177 (not 
toll-free numbers) or [email protected]. If emailing please put 
Attend, Testify, or Agenda Request and [REG-109755-19] in the email 
subject line.

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking REG-109755-19 that was published in the 
Federal Register on Wednesday, June 19, 2020, 85 FR 35398.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments telephonically at the hearing that 
submitted written comments by August 10, 2020, must submit an outline 
of the topics to be addressed and the amount of time to be devoted to 
each topic by September 25, 2020.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, on Regulations.gov, search 
IRS and REG-109755-19, or by emailing your request to 
[email protected]. Please put ``REG-109755-19'' Agenda Request'' 
in the subject line of the email.
    Individuals who want to attend (by telephone) the public hearing 
must also send an email to [email protected] to receive the 
telephone number and access code for the hearing. The subject line of 
the email must contain the regulation number [REG-109755-19] and the 
word ATTEND. For example, the subject line may say: Request to ATTEND 
Hearing for REG-109755-19. The email requesting to attend the public 
hearing must be received by 5:00 p.m. two (2) business days before the 
date that the hearing is scheduled.
    The telephonic hearing will be made accessible to people with 
disabilities. To request special assistance during the telephonic 
hearing please contact the Publications and Regulations Branch of the 
Office of Associate Chief Counsel (Procedure and Administration) by 
sending an email to [email protected] (preferred) or by telephone 
at (202) 317-5177 (not a toll-free number) at least three (3) days 
prior to the date that the telephonic hearing is scheduled.
    Any questions regarding speaking at or attending a public hearing 
may also be emailed to [email protected].

Crystal Pemberton,
Senior Federal Register Liaison, Publications and Regulations Branch, 
Legal Processing Division, Associate Chief Counsel, (Procedure and 
Administration).
[FR Doc. 2020-20326 Filed 9-17-20; 8:45 am]
BILLING CODE 4830-01-P