Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Requirements of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction, 12761-12762 [2015-05519]
Download as PDF
<![CDATA[
Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations
the language ‘‘thereunder generally
requires all’’ is corrected to read
‘‘thereunder generally require all’’.
2. On page 4793, first column, under
the paragraph heading ‘‘Drafting
Information’’ the third line, the language
‘‘Office of Division Counsel/Associate’’
is corrected to read ‘‘Office of
Associate’’.
3. On page 4793, second column, the
fourth line of the signature block, the
language ‘‘Approved: January 22, 2015.’’
is corrected to read ‘‘Approved: January
23, 2015.’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2015–05518 Filed 3–10–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 53, and 602
[TD 9708]
RIN 1545–BK57; RIN 1545–BL30; RIN 1545–
BL58
Additional Requirements for Charitable
Hospitals; Community Health Needs
Assessments for Charitable Hospitals;
Requirements of a Section 4959 Excise
Tax Return and Time for Filing the
Return; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations; correction.
AGENCY:
This document contains
corrections to final regulations (TD
9708) that were published in the
Federal Register on December 31, 2014
(79 FR 78954). The final regulations
provide guidance regarding the
requirements for charitable hospital
organizations added by the Patient
Protection and Affordable Care Act of
2010.
SUMMARY:
This correction is effective on
March 11, 2015 and applicable
beginning December 31, 2014.
FOR FURTHER INFORMATION CONTACT:
Amy F. Giuliano, Amber L. MacKenzie,
or Stephanie N. Robbins at (202) 317–
5800 (not a toll free number).
SUPPLEMENTARY INFORMATION:
Rmajette on DSK2VPTVN1PROD with RULES
DATES:
Background
The final regulations (TD 9708) that
are the subject of this correction is
under section 501(r)(3) of the Internal
Revenue Code.
VerDate Sep<11>2014
14:23 Mar 10, 2015
Jkt 235001
12761
Need for Correction
DEPARTMENT OF THE TREASURY
As published, the final regulations
(TD 9708) contains errors that may
prove to be misleading and are in need
of clarification.
Internal Revenue Service
Correction of Publication
[TD 9708]
Accordingly, the final regulations (TD
9708), that are the subject of FR Doc.
2014–30525, are corrected as follows:
1. On page 78961, first column, the
eleventh line of the first full paragraph,
the language ‘‘only very serious failures,
taking into’’ is corrected to read ‘‘only
a very serious failure, taking into’’.
2. On page 78975, third column, the
last line of the column, the language
‘‘members of the hospital’s community’’
is corrected to read ‘‘members of the
hospital facility’s community’’.
3. On page 78979, third column, the
eighth line from the bottom the first full
paragraph, the language ‘‘co-payments,
co-insurance, or’’ is corrected to read
‘‘co-payments, co-insurance, and’’.
4. On page 78980, the third column,
the seventh line from the top of the
page, the language ‘‘form of copayments, co-insurance, or’’ is corrected
to read ‘‘co-payments, co-insurance,
and’’.
5. On page 78981, the second column,
the twenty-third line from the top of the
page, the language ‘‘payments, coinsurance, or deductibles),’’ is corrected
to read ‘‘payments, co-insurance, and
deductibles),’’.
6. On page 78982, the first column,
the thirteenth line from the top of the
page, the language ‘‘obtain such
percentages, a hospital’’ is corrected to
read ‘‘obtain such percentage(s), a
hospital’’.
7. On page 78983, the first column,
the thirteenth line from the top of the
page, the language ‘‘required under
section 501(r)(6)).’’ is corrected to read
‘‘required by the regulations under
section 501(r)(6)).’’.
8. On page 78983, the first column,
the twelfth line from the bottom of the
first full paragraph, the language
‘‘facility must refund any amounts the’’
is corrected to read ‘‘facility must
refund any amount the’’.
9. On page 78997, the first column,
the heading ‘‘Adoption of Amendment
to the Regulation’’ is corrected to read
‘‘Adoption of Amendments to the
Regulation’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2015–05520 Filed 3–10–15; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00009
Fmt 4700
Sfmt 4700
26 CFR Parts 1 and 53
RIN 1545–BK57; RIN 1545–BL30; RIN 1545–
BL58
Additional Requirements for Charitable
Hospitals; Community Health Needs
Assessments for Charitable Hospitals;
Requirements of a Section 4959 Excise
Tax Return and Time for Filing the
Return; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to final regulations (TD
9708) that were published in the
Federal Register on December 31, 2014
(79 FR 78954). The final regulations
provide guidance regarding the
requirements for charitable hospital
organizations added by the Patient
Protection and Affordable Care Act of
2010.
SUMMARY:
This correction is effective on
March 11, 2015 and applicable
beginning December 31, 2014.
FOR FURTHER INFORMATION CONTACT:
Amy F. Giuliano, Amber L. MacKenzie,
or Stephanie N. Robbins at (202) 317–
5800 (not a toll free number).
SUPPLEMENTARY INFORMATION:
DATES:
Background
The final regulations (TD 9708) that
are the subject of this correction is
under section 501(r)(3) of the Internal
Revenue Code.
Need for Correction
As published, the final regulations
(TD 9708) contains errors that may
prove to be misleading and are in need
of clarification.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
26 CFR Part 53
Excise taxes, Foundations,
Investments, Lobbying, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR parts 1 and 53
are corrected by making the following
correcting amendments:
E:\FR\FM\11MRR1.SGM
11MRR1
12762
Federal Register / Vol. 80, No. 47 / Wednesday, March 11, 2015 / Rules and Regulations
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 1.501(r)–0 is amended
by revising the heading for the table of
contents entry § 1.501(r)–7 to read as
follows:
■
§ 1.501(r)–0
*
*
Outlines of regulations.
*
§ 1.501(r)–7
*
*
Effective/applicability date.
*
*
*
*
*
Par. 3. Section 1.501(r)–1 is amended
by revising the first sentence of
paragraph (b)(23) and revising
paragraph (b)(29)(ii)(B) to read as
follows:
■
§ 1.501(r)–1
Definitions.
*
*
*
*
*
(b) * * *
(23) Partnership agreement means, for
purposes of paragraph (b)(22)(ii)(B) of
this section, all written agreements
among the partners, or between one or
more partners and the partnership, and
concerning affairs of the partnership
and responsibilities of the partners,
whether or not embodied in a document
referred to by the partners as the
partnership agreement. * * *
*
*
*
*
*
(29) * * *
(ii) * * *
(B) Without paying a fee to the
hospitality facility, hospital
organization, or other entity maintaining
the Web site; and
*
*
*
*
*
■ Par. 4. Section 1.501(r)–2 is amended
by revising the second sentence of
paragraph (c) to read as follows:
§ 1.501(r)–2
501(r).
Failures to satisfy section
Rmajette on DSK2VPTVN1PROD with RULES
*
*
*
*
*
(c) * * * For purposes of this
paragraph (c), a ‘‘willful’’ failure
includes a failure due to gross
negligence, reckless disregard, or willful
neglect, and an ‘‘egregious’’ failure
includes only a very serious failure,
taking into account the severity of the
impact and the number of affected
persons. * * *
*
*
*
*
*
■ Par. 5. Section 1.501(r)–3 is amended
by revising the introductory text of
paragraph (c)(2) to read as follows:
§ 1.501(r)–3 Community health needs
assessments.
*
*
*
(c) * * *
VerDate Sep<11>2014
*
*
14:23 Mar 10, 2015
Jkt 235001
(2) Description of how the hospital
facility plans to address a significant
health need. A hospital facility’s
implementation strategy will have
described a plan to address a significant
health need identified through a CHNA
for purposes of paragraph (c)(1)(i) of this
section if the implementation strategy—
*
*
*
*
*
■ Par. 6. Section 1.501(r)–6 is amended
by:
■ 1. Revising paragraph (c)(4)(i)(A).
■ 2. Revising the first sentence of
paragraph (c)(4)(iii)(A).
■ 3. Revising the second of paragraph
(c)(4)(iv), Example 2.
■ 4. Revising paragraph (c)(6)(i)(C)(1).
The revisions read as follows:
§ 1.501(r)–6
Billing and collection.
*
*
*
*
*
(c) * * *
(4) * * *
(i) * * *
(A) Provides the individual with a
written notice that indicates financial
assistance is available for eligible
individuals, that identifies the ECA(s)
that the hospitality facility (or other
authorized party) intends to initiate to
obtain payment for the care, and that
states a deadline after which such
ECA(s) may be initiated that is no earlier
than 30 days after the date that the
written notice is provided.
*
*
*
*
*
(iii) * * *
(A) Otherwise meets the requirements
of paragraph (c)(4)(i) of this section but,
instead of the notice described in
paragraph (c)(4)(i)(A) of this section,
provides the individual with a FAP
application form and a written notice
indicating that financial assistance is
available for eligible individuals and
stating the deadline, if any, after which
the hospital facility will no longer
accept and process a FAP application
submitted (or, if applicable, completed)
by the individual for the previously
provided care at issue. * * *
*
*
*
*
*
(iv) * * *
Example 2. * * * Y also makes numerous
attempts to encourage G to apply for financial
assistance, including by calling G to inform
her about the financial assistance available to
eligible patients under Y’s FAP and to offer
assistance with the FAP application process.
* * *
*
*
*
*
*
(6) * * *
(i) * * *
(C) * * *
(1) If the individual is determined to
be eligible for assistance other than free
care, provides the individual with a
billing statement that indicates the
amount the individual owes for the care
PO 00000
Frm 00010
Fmt 4700
Sfmt 4700
as a FAP-eligible individual and how
that amount was determined and that
states, or describes how the individual
can get information regarding, the AGB
for the care.
*
*
*
*
*
PART 53—FOUNDATION AND SIMILAR
EXCISE TAXES
Par. 8. The authority citation for part
53 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 9. In § 53.4959–1(c), the
paragraph heading is revised to read as
follows:
■
§ 53.4959–1 Taxes on failures by hospital
organizations to meet section 501(r)(3).
*
*
*
*
*
(c) Effective/applicability date. * * *
*
*
*
*
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2015–05519 Filed 3–10–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF TRANSPORTATION
Pipeline and Hazardous Materials
Safety Administration
49 CFR Parts 191, 192, and 195
[Docket No. PHMSA–2010–0026; Amdt. Nos.
191–23; 192–120; 195–100]
RIN 2137–AE59
Pipeline Safety: Miscellaneous
Changes to Pipeline Safety
Regulations
Pipeline and Hazardous
Materials Safety Administration
(PHMSA), Department of Transportation
(DOT).
ACTION: Final rule.
AGENCY:
PHMSA is amending the
pipeline safety regulations to make
miscellaneous changes that update and
clarify certain regulatory requirements.
These amendments address several
subject matter areas including the
performance of post-construction
inspections, leak surveys of Type B
onshore gas gathering lines, qualifying
plastic pipe joiners, regulation of
ethanol, transportation of pipe, filing of
offshore pipeline condition reports, and
calculation of pressure reductions for
hazardous liquid pipeline anomalies.
The changes are addressed on an
individual basis and, where appropriate,
made applicable to the safety standards
SUMMARY:
E:\FR\FM\11MRR1.SGM
11MRR1
]]>Agencies
[Federal Register Volume 80, Number 47 (Wednesday, March 11, 2015)]
[Rules and Regulations]
[Pages 12761-12762]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2015-05519]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 53
[TD 9708]
RIN 1545-BK57; RIN 1545-BL30; RIN 1545-BL58
Additional Requirements for Charitable Hospitals; Community
Health Needs Assessments for Charitable Hospitals; Requirements of a
Section 4959 Excise Tax Return and Time for Filing the Return;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9708) that were published in the Federal Register on December 31, 2014
(79 FR 78954). The final regulations provide guidance regarding the
requirements for charitable hospital organizations added by the Patient
Protection and Affordable Care Act of 2010.
DATES: This correction is effective on March 11, 2015 and applicable
beginning December 31, 2014.
FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, Amber L. MacKenzie,
or Stephanie N. Robbins at (202) 317-5800 (not a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9708) that are the subject of this
correction is under section 501(r)(3) of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9708) contains errors that
may prove to be misleading and are in need of clarification.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
26 CFR Part 53
Excise taxes, Foundations, Investments, Lobbying, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR parts 1 and 53 are corrected by making the
following correcting amendments:
[[Page 12762]]
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.501(r)-0 is amended by revising the heading for the
table of contents entry Sec. 1.501(r)-7 to read as follows:
Sec. 1.501(r)-0 Outlines of regulations.
* * * * *
Sec. 1.501(r)-7 Effective/applicability date.
* * * * *
0
Par. 3. Section 1.501(r)-1 is amended by revising the first sentence of
paragraph (b)(23) and revising paragraph (b)(29)(ii)(B) to read as
follows:
Sec. 1.501(r)-1 Definitions.
* * * * *
(b) * * *
(23) Partnership agreement means, for purposes of paragraph
(b)(22)(ii)(B) of this section, all written agreements among the
partners, or between one or more partners and the partnership, and
concerning affairs of the partnership and responsibilities of the
partners, whether or not embodied in a document referred to by the
partners as the partnership agreement. * * *
* * * * *
(29) * * *
(ii) * * *
(B) Without paying a fee to the hospitality facility, hospital
organization, or other entity maintaining the Web site; and
* * * * *
0
Par. 4. Section 1.501(r)-2 is amended by revising the second sentence
of paragraph (c) to read as follows:
Sec. 1.501(r)-2 Failures to satisfy section 501(r).
* * * * *
(c) * * * For purposes of this paragraph (c), a ``willful'' failure
includes a failure due to gross negligence, reckless disregard, or
willful neglect, and an ``egregious'' failure includes only a very
serious failure, taking into account the severity of the impact and the
number of affected persons. * * *
* * * * *
0
Par. 5. Section 1.501(r)-3 is amended by revising the introductory text
of paragraph (c)(2) to read as follows:
Sec. 1.501(r)-3 Community health needs assessments.
* * * * *
(c) * * *
(2) Description of how the hospital facility plans to address a
significant health need. A hospital facility's implementation strategy
will have described a plan to address a significant health need
identified through a CHNA for purposes of paragraph (c)(1)(i) of this
section if the implementation strategy--
* * * * *
0
Par. 6. Section 1.501(r)-6 is amended by:
0
1. Revising paragraph (c)(4)(i)(A).
0
2. Revising the first sentence of paragraph (c)(4)(iii)(A).
0
3. Revising the second of paragraph (c)(4)(iv), Example 2.
0
4. Revising paragraph (c)(6)(i)(C)(1).
The revisions read as follows:
Sec. 1.501(r)-6 Billing and collection.
* * * * *
(c) * * *
(4) * * *
(i) * * *
(A) Provides the individual with a written notice that indicates
financial assistance is available for eligible individuals, that
identifies the ECA(s) that the hospitality facility (or other
authorized party) intends to initiate to obtain payment for the care,
and that states a deadline after which such ECA(s) may be initiated
that is no earlier than 30 days after the date that the written notice
is provided.
* * * * *
(iii) * * *
(A) Otherwise meets the requirements of paragraph (c)(4)(i) of this
section but, instead of the notice described in paragraph (c)(4)(i)(A)
of this section, provides the individual with a FAP application form
and a written notice indicating that financial assistance is available
for eligible individuals and stating the deadline, if any, after which
the hospital facility will no longer accept and process a FAP
application submitted (or, if applicable, completed) by the individual
for the previously provided care at issue. * * *
* * * * *
(iv) * * *
Example 2. * * * Y also makes numerous attempts to encourage G
to apply for financial assistance, including by calling G to inform
her about the financial assistance available to eligible patients
under Y's FAP and to offer assistance with the FAP application
process. * * *
* * * * *
(6) * * *
(i) * * *
(C) * * *
(1) If the individual is determined to be eligible for assistance
other than free care, provides the individual with a billing statement
that indicates the amount the individual owes for the care as a FAP-
eligible individual and how that amount was determined and that states,
or describes how the individual can get information regarding, the AGB
for the care.
* * * * *
PART 53--FOUNDATION AND SIMILAR EXCISE TAXES
0
Par. 8. The authority citation for part 53 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 9. In Sec. 53.4959-1(c), the paragraph heading is revised to read
as follows:
Sec. 53.4959-1 Taxes on failures by hospital organizations to meet
section 501(r)(3).
* * * * *
(c) Effective/applicability date. * * *
* * * * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-05519 Filed 3-10-15; 8:45 am]
BILLING CODE 4830-01-P
