[Federal Register Volume 79, Number 106 (Tuesday, June 3, 2014)]
[Proposed Rules]
[Page 31893]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-12754]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-141036-13]
RIN 1545-BL91
Minimum Essential Coverage and Other Rules Regarding the Shared
Responsibility Payment for Individuals; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking and notice of
public hearing.
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SUMMARY: This document contains corrections to a notice of proposed
notice of proposed and notice of public hearing (REG-141036-13) that
was published in the Federal Register on Monday, January 27, 2014 (79
FR 4302). The proposed regulations relate to 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 111-73.
DATES: Written or electronic comments and requests for a public hearing
for the notice of proposed rulemaking and notice of public hearing
published at 79 FR 4302, January 27, 2014, the comment period ended on
April 28, 2014.
FOR FURTHER INFORMATION CONTACT: Sue-Jean Kim or John B. Lovelace at
(202) 317-7006 (not a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking and notice of public hearing
(REG-141036-13) that is the subject of these corrections is under
section 5000A of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking and notice of
public hearing (REG-141036-13) contains errors that may prove to be
misleading and are in need of clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking and notice of public
hearing (REG-141036-13), that was the subject of FR Doc. 2014-01439, is
corrected as follows:
1. On page 4303, in the preamble, second column, under the
paragraph heading ``Minimum Essential Coverage'', seventeenth line of
the second paragraph, the language ``1396a(a)(10)(A)(ii)(XI)); (3)
coverage of'' is corrected to read ``1396a(a)(10)(A)(ii)(XII)); (3)
coverage of''.
2. On page 4304, in the preamble, first column, fifth line from the
bottom of the second paragraph, the language ``need to request an
exemption from the'' is corrected to read ``need to request an
exemption certification from the''.
3. On page 4304, in the preamble, first column, under the paragraph
heading ``Monthly Penalty Amount'', seventh and eighth lines of the
second paragraph, the language ``return filing threshold (as defined in
section 6012(a)(1)).'' is corrected to read ``filing threshold (as
defined in Sec. 1.5000A-3(f)(2)).''.
4. On page 4304, in the preamble, third column, seventh and eighth
lines of the first full paragraph, the language ``www.irs.gov), (see
Sec. 601.601(d)(2)(ii)(b) of this chapter), released concurrently'' is
corrected to read ``www.irs.gov), see Sec. 601.601(d)(2)(ii)(b) of
this chapter, released concurrently''.
5. On page 4305, in the preamble, first column, twelfth and
thirteenth lines of the first full paragraph, the language ``at
www.irs.gov), (see Sec. 601.601(d)(2)(ii)(b) of this chapter)'' is
corrected to read ``at www.irs.gov), see Sec. 601.601(d)(2)(ii)(b) of
this chapter''.
6. On page 4305, in the preamble, second column, sixteenth and
seventeenth lines of the first full paragraph, the language
``(available at www.irs.gov), (see Sec. 601.601(d)(2)(ii)(b) of this
chapter) is corrected to read ``(available at www.irs.gov), see Sec.
601.601(d)(2)(ii)(b) of this chapter''.
7. On page 4305, in the preamble, second column, third line from
the bottom of the page, the language ``any coverage, whether insurance
or'' is corrected to read ``any coverage, whether through insurance
or''.
8. On page 4306, in the preamble, third column, sixth line from the
bottom of the page, the language ``that the hardship can be claimed on
a'' is corrected to read ``that the hardship exemption can be claimed
on a''.
9. On page 4307, in the preamble, first column, fourth line from
the top of the page, the language ``exemption from an Exchange.'' is
corrected to read ``exemption certification from an Exchange.''.
Sec. 1.5000A-3 [Corrected]
10. On Page 4308, second column, paragraph (h)(3)(iii)(B) should
read ``The Secretary issues published guidance of general
applicability, see Sec. 601.601(d)(2) of this chapter, allowing an
individual to claim the hardship exemption on a return without
obtaining a hardship exemption certification from an Exchange.''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-12754 Filed 6-2-14; 8:45 am]
BILLING CODE 4830-01-P