United States Government Publishing Office
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United States
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FR
Regulatory Information
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2013-08-29
article
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
Rules and Regulations
D09002ee1bdc9c6f0
D09002ee1bdc9c778
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains final regulations on the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage and largely finalize the rules in the notice of proposed rulemaking published in the Federal Register on February 1, 2013.
78 FR 53646
https://www.govinfo.gov/app/details/FR-2013-08-30/2013-21157
2013-21157
fr30au13-10
RIN 1545-BL36
4830-01-P
TD 9632
https://www.govinfo.gov/app/details/FR-2013-08-30/2013-21157
https://www.govinfo.gov/content/pkg/FR-2013-08-30/html/2013-21157.htm
https://www.govinfo.gov/content/pkg/FR-2013-08-30/pdf/2013-21157.pdf
Income Taxes
Reporting and Recordkeeping Requirements
19 p.
53646
53664
78 FR 53646
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 602
26 CFR Part 602
Regulation Identification Number 1545-BL36
RIN 1545-BL36
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Federal Register Vol. 78, Issue
RULE
2013-21157
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2013-08-30
TD 9632
4830-01-P
2013-21157
Final regulations.
This document contains final regulations on the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage and largely finalize the rules in the notice of proposed rulemaking published in the Federal Register on February 1, 2013.
Effective date: These regulations are effective on August 30, 2013.
Sue-Jean Kim or John B. Lovelace at (202) 622-4960 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
,
www.regulations.gov
Federal Register
Vol. 78, no. 169
Office of the Federal Register, National Archives and Records Administration
2013-08-30
continuing
daily
deposited
born digital
533 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2013-08-30
P0b002ee1861bae4d
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr30au13
https://www.govinfo.gov/app/details/FR-2013-08-30
https://www.govinfo.gov/content/pkg/FR-2013-08-30/pdf/FR-2013-08-30.pdf
https://www.govinfo.gov/content/pkg/FR-2013-08-30/xml/FR-2013-08-30.xml
fdlp
53625
54146
DGPO
2013-08-29
2023-04-30
FR-2013-08-30
machine generated
eng
FR
FR-2013-08-30
78
169