Rules Regarding the Health Insurance Premium Tax Credit
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SUMMARY: In the Rules and Regulations section of this issue of the
EFFECTIVE DATE: Comments and requests for a public hearing must be received by
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-104579-13),
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Final and temporary regulations in the Rules and Regulations section of this issue of the
Proposed Effective Date
These regulations are proposed to apply for taxable years ending after
Special Analyses
It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations, and because the regulations do not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Code, this regulation has been submitted to the Chief Counsel for Advocacy of the
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final regulations, consideration will be given to any comments that are submitted timely to the
Drafting Information
The principal authors of these regulations are
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1--INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.36B-2 is amended by revising paragraphs (b)(2) and (c)(3)(v)(C), and adding paragraph (d) to read as follows:
* * * * *
(b) * * *
(2) [The text of the proposed amendment to
* * * * *
(c) * * *
(3) * * *
(v) * * *
(C) [The text of the proposed amendment to
* * * * *
(d) [The text of the proposed amendment to
Par. 3. Section 1.36B-3 is amended by revising paragraph (g)(1) and adding paragraph (m) to read as follows:
* * * * *
(g) * * *
(1) [The text of the proposed amendment to
* * * * *
(m) [The text of the proposed amendment to
Par. 4. Section 1.36B-4 is amended by:
1. Revising paragraph (a)(1)(ii).
2. Adding paragraph (a)(3)(iii).
3. In paragraph (a)(4), revising Example 4 and adding Examples 10, 11, 12, 13, and 14.
4. Revising paragraphs (b)(3) and (b)(4).
5. Removing paragraph (b)(5).
6. Redesignating paragraph (b)(6) as paragraph (b)(5), and revising Example 9, and adding Example 10 to newly redesignated paragraph (b)(5).
7. Adding paragraph (c).
(a) * * *
(1) * * *
(ii) [The text of the proposed amendment to
* * * * *
(3) * * *
(iii) [The text of the proposed amendment to
(4) [The text of the proposed amendment to
* * * * *
(b) * * *
(3) [The text of the proposed amendment to
(4) [The text of the proposed amendment to
(5) Examples. * * *
[The text of the proposed amendment to
* * * * *
(c) [The text of the proposed amendment to
Par 5. Section 1.162(l)-1 is added to read as follows:
[The text of the proposed amendment to
Deputy Commissioner for Services and Enforcement.
Notice of proposed rulemaking by cross-reference to temporary regulations.
CFR Part: "26 CFR Part 1"
RIN Number: "RIN 1545-BM09"
Citation: "79 FR 43693"
Document Number: "REG-104579-13"
Federal Register Page Number: "43693"
"Proposed Rules"
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