[Federal Register Volume 88, Number 194 (Tuesday, October 10, 2023)]
[Notices]
[Page 70000]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-22428]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment Request; Affordable Care Act Grandfathered Health 
Plan Disclosure, Recordkeeping Requirement, and Change in Carrier 
Disclosure

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the public and other 
Federal agencies to take this opportunity to comment on proposed and/or 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. Currently, the IRS is soliciting comments 
concerning the burden associated with the rules for group health plans 
and health insurance coverage relating to status as a grandfathered 
health plan under the patient protection and affordable care act.

DATES: Written comments should be received on or before December 11, 
2023 to be assured of consideration.

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to [email protected]. Please 
include, ``OMB Number: 1545-2178--Public Comment Request Notice'' in 
the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Ronald J. 
Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Grandfathered Health Plan.
    OMB Number: 1545-2178.
    Form Project Number: TD 9744.
    Abstract: This document contains final regulations regarding 
grandfathered health plans, preexisting condition exclusions, lifetime 
and annual dollar limits on benefits, rescissions, coverage of 
dependent children to age 26, internal claims and appeal and external 
review processes, and patient protections under the Affordable Care 
Act. It finalizes changes to the proposed and interim final rules based 
on comments and incorporates sub regulatory guidance issued since 
publication of the proposed and interim final rules.
    Current Actions: Adjustments to the burden estimates result from 
updated estimates on the number of grandfathered group health plans and 
increases in wage and postage rates. These updated data inputs reduce 
the hour burden by 1,550 hours compared with the prior submission and 
reduce the cost burden by $241,267 compared with the prior submission.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Private Sector--Businesses or other for-profits 
and not for profit institutions.
    Estimated Number of Responses: 8,868,468.
    Estimated Time per Respondent: 2 min.
    Estimated Total Annual Burden Hours: 655.
    The following paragraph applies to all the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number.
    Books or records relating to a collection of information must be 
retained if their contents may become material in the administration of 
any internal revenue law. Generally, tax returns and tax return 
information are confidential, as required by 26 U.S.C. 6103.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility.
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used.
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: October 4, 2023.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2023-22428 Filed 10-6-23; 8:45 am]
BILLING CODE 4830-01-P