[Federal Register Volume 78, Number 20 (Wednesday, January 30, 2013)]
[Proposed Rules]
[Page 6272]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-01885]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-130074-11]
RIN 1545-BK54


Rules Relating to Additional Medicare Tax; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing (REG-130074-11) that was 
published in the Federal Register on Wednesday, December 5, 2012 (77 FR 
72268). The proposed regulations are relating to Additional Hospital 
Insurance Tax on income above threshold amounts (``Additional Medicare 
Tax''), as added by the Affordable Care Act. Specifically, these 
proposed regulations provide guidance for employers and individuals 
relating to the implementation of Additional Medicare Tax.

FOR FURTHER INFORMATION CONTACT: Andrew K. Holubeck or Ligeia M. Donis 
at (202) 622-6040 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking and notice of public hearing 
(REG-130074-11) that is the subject of these corrections is under 
Section 1.1401-1 of the Income Tax Regulations.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-130074-11) 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-130074-11), that was the subject of FR Doc. 2012-29237, is 
corrected as follows:
    1. On page 72268, in the preamble, column 2, under the caption 
DATES, line 6, the language ``Must be received by March 5, 2013.'' is 
corrected to read ``Must be received by February 28, 2013.''.
    2. On page 72272, in the preamble, column 3, under the paragraph 
heading ``Comments and Public Hearing'', line 16, the language 
``www.regulations.gov. or upon request. A'' is corrected to read 
``www.regulations.gov or upon request. A''.
    3. On page 72273, in the preamble, column 1, under the paragraph 
heading ``Drafting Information'', line 3, the language ``Gerstein and 
Ligeia M. Donis of the'' is corrected to read ``Gerstein, formerly of 
the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt 
and Government Entities), Andrew Holubeck and Ligeia M. Donis of the''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-01885 Filed 1-29-13; 8:45 am]
BILLING CODE 4830-01-P