[Federal Register Volume 78, Number 187 (Thursday, September 26, 2013)]
[Rules and Regulations]
[Page 59228]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-23411]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 53

[TD 9629]
RIN 1545-BL58


Requirement of a Section 4959 Excise Tax Return and Time for 
Filing the Return; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations; correction

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SUMMARY: This document contains corrections to final and temporary 
regulations (TD 9629) that were published in the Federal Register on 
Thursday, August 15, 2013 (78 FR 49681). The regulations provide 
guidance to charitable hospital organizations regarding the requirement 
of a return to accompany payment of the excise tax, enacted as part of 
the Patient Protection and Affordable Care Act of 2010, for failure to 
meet the community health needs assessment (CHNA) requirements for any 
taxable year.

DATES: This correction is effective on September 26, 2013 and 
applicable beginning August 15, 2013.

FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, at (202) 622-6070 
(not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9629) that are the subject 
of this correction relate to the reporting of the excise tax under 
section 4959 of the Internal Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 9629) contain 
errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9629), that 
are the subject of FR Doc. 2013-19931, are corrected as follows:

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1. In the heading, the subagency should read ``Internal Revenue 
Service''.
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2. On page 49682, column 1, in the preamble, under the paragraph 
heading ``Background'', line 7 from the top of the page, the language 
``Excise Taxes under Chapters 41 and 42'' is corrected to read ``Excise 
Taxes Under Chapters 41 and 42''.
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3. On page 49682, column 1, in the preamble, under the paragraph 
heading ``Background'', line 16 from the top of the page, the language 
``Federal Register (REG-130233-11; 78'' is corrected to read ``Federal 
Register (REG-106499-12; 78''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2013-23411 Filed 9-25-13; 8:45 am]
BILLING CODE 4830-01-P