[Federal Register Volume 85, Number 216 (Friday, November 6, 2020)]
[Proposed Rules]
[Pages 71016-71017]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-24338]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-122462-20]
RIN 1545-BP97


Additional Policy and Regulatory Revisions in Response to the 
COVID-19 Public Health Emergency

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 regarding coverage of preventive health 
services to implement section 3203 of the Coronavirus Aid, Relief, and 
Economic Security Act (CARES Act), which shortens the timeframe under 
which non-grandfathered group health plans and health insurance issuers 
offering non-grandfathered group or individual health insurance 
coverage must cover without cost sharing qualifying coronavirus 
preventive services, including recommended COVID-19 immunizations. The 
IRS is issuing the temporary regulations at the same time that the 
Employee Benefits Security Administration of the Department of Labor 
and the Office of Consumer Information and Insurance Oversight of the 
Department of Health and Human Services (HHS) are issuing substantially 
similar interim final rules with request for comments. The text of 
those temporary regulations also serves as the text of these proposed 
regulations.

DATES: To be assured consideration, comments must be received at one of 
the addresses provided below, no later than 5 p.m. on January 4, 2021.

ADDRESSES: In commenting, please refer to file code CMS-9912-IFC.
    Comments, including mass comment submissions, must be submitted in 
one of the following three ways (please choose only one of the ways 
listed):
    1. Electronically. You may submit electronic comments on this 
regulation to http://www.regulations.gov. Follow the ``Submit a 
comment'' instructions.
    2. By regular mail. You may mail written comments to the following 
address ONLY: Centers for Medicare & Medicaid Services, Department of 
Health and Human Services, Attention: CMS-9912-IFC, P.O. Box 8016, 
Baltimore, MD 21244-8016.

[[Page 71017]]

    Please allow sufficient time for mailed comments to be received 
before the close of the comment period.
    3. By express or overnight mail. You may send written comments to 
the following address ONLY: Centers for Medicare & Medicaid Services, 
Department of Health and Human Services, Attention: CMS-9912-IFC, Mail 
Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850.

FOR FURTHER INFORMATION CONTACT: Dara Alderman, (202) 317-5500, 
Internal Revenue Service, Department of the Treasury, for issues 
related to Rapid Coverage of Preventive Services for Coronavirus.

SUPPLEMENTARY INFORMATION: Inspection of Public Comments: All comments 
received before the close of the comment period are available for 
viewing by the public, including any personally identifiable or 
confidential business information that is included in a comment. We 
post all comments received before the close of the comment period on 
the following website as soon as possible after they have been 
received: http://regulations.gov. Follow the search instructions on 
that website to view public comments.

Background and Regulatory Impact Analysis

    The temporary regulations published elsewhere in this issue of the 
Federal Register add Sec.  54.9815-2713T to the Miscellaneous Excise 
Tax Regulations. The proposed and temporary regulations are being 
published as part of a joint rulemaking with the Department of Labor 
and HHS. 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 and provides a 
regulatory impact analysis.

Drafting Information

    The principal author of this notice of proposed rulemaking is Dara 
Alderman, Office of the Chief Counsel (Employee Benefits, Exempt 
Organizations and Employment Taxes). The proposed regulations, as well 
as the temporary regulations, have been developed in coordination with 
personnel from the Department of Labor and HHS.

List of Subjects in 26 CFR Part 54

    Excise taxes, 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
Par. 1. The authority citation for part 54 continues to read in part as 
follows:

    Authority: 26 U.S.C. 7805, unless otherwise noted.
* * * * *
    Section 54.9815-2713 also issued under 26 U.S.C. 9833;
* * * * *
0
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 published elsewhere in this issue of the Federal 
Register].

Sunita Lough,
Deputy Commissioner for Services and Enforcement, Internal Revenue 
Service.
[FR Doc. 2020-24338 Filed 11-5-20; 8:45 am]
BILLING CODE 4830-01-P