Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking
SUMMARY: In this issue of the
DATES: Written or electronic comments and requests for a public hearing must be received by
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-115615-17),
FOR FURTHER INFORMATION CONTACT: Concerning the regulations,
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
The temporary regulations published elsewhere in this issue of the
Special Analyses
Certain
For the applicability of the Regulatory Flexibility Act (5
Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking 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 written comments (a signed original and eight (8) copies) or electronic comments that are submitted timely to the
Drafting Information
The principal author of these proposed regulations is
List of Subjects in 26 CFR Part 54
Excise taxes, Health care, Health insurance, Pensions, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 54 is proposed to be amended as follows:
PART 54--PENSION EXCISE TAXES
Paragraph 1. The authority citation for part 54 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 54.9815-2713 is revised to read as follows:
[The text of proposed
Par. 3. Section 54.9815-2713A is revised to read as follows:
[The text of proposed
Deputy Commissioner for Services and Enforcement.
Notice of proposed rulemaking by cross-reference to temporary regulations.
CFR Part: "26 CFR Part 54"
RIN Number: "RIN 1545-BN92"
Citation: "82 FR 47658"
Document Number: "REG-115615-17"
Federal Register Page Number: "47658"
"Proposed Rules"
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