[Federal Register Volume 79, Number 106 (Tuesday, June 3, 2014)]
[Proposed Rules]
[Page 31893]
From the Federal Register Online via the Government Printing 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