[Federal Register Volume 82, Number 39 (Wednesday, March 1, 2017)]
[Notices]
[Page 12281]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-03918]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Regarding Affordable Care
Act Notice Relating to Rescissions
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting
comments concerning the Affordable Care Act notice of rescission.
DATES: Written comments should be received on or before May 1, 2017. To
be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6141, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to R. Joseph Durbala,
(202) 317-5746, or at Internal Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington DC 20224, or through the internet,
at [email protected].
Title: Affordable Care Act Notice of Rescission.
OMB Number: 1545-2180.
Regulation Project Number: TD 9744.
Abstract: Treasury Decision 9744 contains final regulations
regarding grandfathered health plans, preexisting condition exclusions,
lifetime and annual dollar limits on benefits, rescissions, coverage of
dependent children to age 26, internal claims and appeal and external
review processes, and patient protections under the Affordable Care
Act. The Public Health Service Act (PHS) Act section 2712, as added by
the Affordable Care Act, provides that a group health plan or health
insurance issuer offering group or individual health insurance coverage
must not rescind coverage unless a covered individual commits fraud or
makes an intentional misrepresentation of material fact. This standard
applies to all rescissions, whether in the group or individual
insurance market, or self-insured coverage. The collections under this
approval number relate to standards for rescission, including that the
rules of PHS Act section 2712 apply whether the coverage is rescinded
for an individual or a group.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 800.
Estimated Total Annual Burden Hours: 25 Hours.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: February 16, 2017.
R. Joseph Durbala,
Tax Analyst, IRS.
[FR Doc. 2017-03918 Filed 2-28-17; 8:45 am]
BILLING CODE 4830-01-P