[Federal Register Volume 88, Number 45 (Wednesday, March 8, 2023)]
[Rules and Regulations]
[Page 14259]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-04552]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9970]
RIN 1545-BQ11


Information Reporting of Health Insurance Coverage and Other 
Issues Under Sections 5000A, 6055, and 6056; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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

SUMMARY: This document contains corrections to a final regulation that 
was published in the Federal Register on Thursday, December 15, 2022. 
The December rule contains final regulations under the Internal Revenue 
Code that provide an automatic extension of time for providers of 
minimum essential coverage (including health insurance issuers, self-
insured employers, and government agencies) to furnish individual 
statements regarding such coverage and an alternative method for 
furnishing individual statements when the individual shared 
responsibility payment amount is zero.

DATES: This correction is effective on March 8, 2023 and applicable on 
December 15, 2022.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Gerald 
Semasek, at (202) 317-7006 or Lisa Mojiri-Azad at (202) 317-4649 (not a 
toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9970) that are the subject of this 
correction is under sections 5000A, 6055 and 6056 of the Internal 
Revenue Code.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting, and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 301 is corrected by making the following 
correcting amendment:

PART 301--PROCEDURE AND ADMINISTRATION

0
Paragraph 1. The authority citation for part 301 continues to read in 
part as follows:

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


Sec.  301.6056-1   [Amended]

0
 Par. 2. Section 301.6056-1 is amended by removing paragraphs (g)(1)(i) 
and (ii).

Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel 
(Procedure and Administration).
[FR Doc. 2023-04552 Filed 3-7-23; 8:45 am]
BILLING CODE 4830-01-P