[Federal Register Volume 78, Number 98 (Tuesday, May 21, 2013)]
[Rules and Regulations]
[Pages 29628-29629]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-12013]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 53
[REG-106499-12]
RIN 1545-BL30
Community Health Needs Assessments for Charitable Hospitals;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking.
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SUMMARY: This document contains corrections to a notice of proposed
rulemaking that was published in the Federal Register on Friday, April
5, 2013. The proposed regulations provide guidance to charitable
hospital organizations on the community health needs assessment
requirements, and related excise tax and reporting obligations, enacted
as part of the
[[Page 29629]]
Patient Protection and Affordable Care Act of 2010. These proposed
regulations also clarify the consequences for failing to meet these and
other requirements for charitable hospital organizations.
FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano at (202) 622-6070 (not
a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-106499-12) that is the
subject of these corrections provides guidance to charitable hospital
organizations under sections 501(r), 4959, 6012, and 6033 of the
Internal Revenue Code.
Need for Correction
As published April 5, 2013 (78 FR 20523), the notice of proposed
rulemaking (REG-106499-12) contains errors that may prove to be
misleading and are in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-106499-12),
that was the subject of FR Doc. 2013-07959, is corrected as follows:
1. On page 20523, in the preamble, column 3, under the paragraph
heading ``Paperwork Reduction Act'', line 3 from the top of the
paragraph, the language ``Return of Organization Exempt from'' is
corrected to read ``Return of Organization Exempt From''.
2. On page 20526, in the preamble, column 2, under the paragraph
heading ``e. Activities Unrelated to the Operation of a Hospital
Facility'', lines 11 and 12 of the first full paragraph, the language
``organization operates. Similarly, section 1.501(r)-2 of these
proposed regulations'' is corrected to read ``organization operates.
Similarly, Sec. 1.501(r)-2 of these proposed regulations''.
3. On page 20537, in the preamble, column 3, under the paragraph
heading ``Special Analyses'', line 9 from the top of the page, the
language ``Sec. 1.501(r)-3 and Sec. 1.6033-2(a)(2)(ii)(l) of'' is
corrected to read ``Effective/Applicability Dates'', line 9 from the
top of the page, the language ``Sec. 1.501(r)-3 and Sec. 1.6033-
2(a)(2)(ii)(l) of''.
4. On page 20537, in the preamble, column 3, under the paragraph
heading ``Special Analyses'', line 3 of the second full paragraph, the
language ``2(a)(2)(ii)(l) of the regulations requires'' is corrected to
read ``2(a)(2)(ii)(l) of the regulations requires''.
PART 26 [CORRECTED]
Sec. 1.501(r)-1 [Corrected]
0
5. On Page 20539, column 1, paragraph (c)(3), the last sentence of the
paragraph, the language ``In addition, a partnership agreement includes
provisions of Federal, state, or local law, as in effect before March
23, 2010, that govern the affairs of the partnership or are considered
under such law to be part of the agreement.'' is corrected to read ``In
addition, a partnership agreement includes provisions of federal,
state, or local law, as in effect before March 23, 2010, that govern
the affairs of the partnership or are considered under such law to be
part of the agreement.''.
Sec. 1.6012-3 [Corrected]
0
6. On page 20543, column 3, paragraph (a)(10) in the heading, the
language ``Hospital organizations organized as trust with noncompliant
hospital facilities.'' is corrected to read ``Hospital organizations
organized as trusts with noncompliant hospital facilities.''.
Alvin Hall,
Assistant Director, Legal Processing Division, Associate Chief Counsel
(Procedure and Administration).
[FR Doc. 2013-12013 Filed 5-20-13; 8:45 am]
BILLING CODE 4830-01-P