[Federal Register Volume 76, Number 149 (Wednesday, August 3, 2011)]
[Proposed Rules]
[Page 46677]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-19597]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 40 and 49

[REG-112841-10]
RIN 1545-BJ40


Indoor Tanning Services; Cosmetic Services Excise Taxes

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of public hearing on proposed 
rulemaking providing guidance on the indoor tanning services excise tax 
imposed by the Patient Protection and Affordable Care Act. These 
regulations affect users and providers of indoor tanning services.

DATES: The public hearing is being held on Tuesday, October 11, 2011, 
at 10 a.m. The IRS must receive outlines of the topics to be discussed 
at the public hearing by September 28, 2011.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue, NW., 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present photo identification to enter the building.
    Mail outlines to CC:PA:LPD:PR (REG-112841-10), Room 5205, Internal 
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand-delivered Monday through Friday between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-112841-10), Couriers 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC or sent electronically via the Federal eRulemaking 
Portal at http://www.regulations.gov (IRS-REG-112841-10).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Michael H. Beker at (202) 622-3130; concerning submissions of comments, 
the hearing and/or to be placed on the building access list to attend 
the hearing Regina Johnson at (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-112841-10) that was published in the 
Federal Register on Tuesday, June 15, 2010 (75 FR 33740). The notice 
also announced that a hearing will be scheduled if requested by the 
public in writing by September 13, 2010.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. A period of 
10 minutes is allotted to each person for presenting oral comments. 
After the deadline has passed, persons who have submitted written 
comments and wish to present oral comments at the hearing must submit 
an outline of the topics to be discussed and the amount of time to be 
devoted to each topic (a signed original and four copies) by September 
28, 2010.
    The IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available free of charge, at the 
hearing. Because of access restrictions, the IRS will not admit 
visitors beyond the immediate entrance area more than 30 minutes before 
the hearing starts. For information about having your name placed on 
the building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

LaNita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2011-19597 Filed 8-2-11; 8:45 am]
BILLING CODE 4830-01-P