Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction, 17900-17901 [2013-06702]
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Federal Register / Vol. 78, No. 57 / Monday, March 25, 2013 / Proposed Rules
litigation, establish clear legal
standards, and reduce burden.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Executive Order 13132
This proposed rulemaking does not
preempt or modify any provision of
State law; nor does it impose
enforcement responsibilities on any
State; nor does it diminish the power of
any State to enforce its own laws.
Accordingly, this rulemaking does not
have federalism implications warranting
the application of Executive Order
13132.
Executive Order 13175
This proposed rule will not have
tribal implications and will not impose
substantial direct compliance costs on
Indian tribal governments.
Paperwork Reduction Act of 1995
This action does not impose a new
collection of information under the
Paperwork Reduction Act of 1995, 44
U.S.C. 3501–3521.
List of Subjects in 21 CFR Part 1308
Administrative practice and
procedure, Drug traffic control,
Reporting and recordkeeping
requirements.
For the reasons set out above, 21 CFR
part 1308 is proposed to be amended to
read as follows:
PART 1308—SCHEDULES OF
CONTROLLED SUBSTANCES
1. The authority citation for 21 CFR
Part 1308 continues to read as follows:
■
Authority: 21 U.S.C. 811, 812, 871(b),
unless otherwise noted.
2. Section 1308.14 is amended by
redesignating paragraphs (c)(1) through
(c)(53) as paragraphs (c)(2) through
(c)(54) and adding a new paragraph
(c)(1) as follows:
■
§ 1308.14
Schedule IV.
srobinson on DSK4SPTVN1PROD with PROPOSALS
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(1) 5a-pregnan-3a-ol-11,20-dione
(Alfaxalone) * * * (2731)
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Dated: March 15, 2013.
Michele M. Leonhart,
Administrator.
[FR Doc. 2013–06651 Filed 3–22–13; 8:45 am]
BILLING CODE 4410–09–P
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Jkt 229001
26 CFR Part 1
[REG–148500–12]
RIN 1545–BL36
Shared Responsibility Payment for Not
Maintaining Minimum Essential
Coverage; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to notice of proposed
rulemaking and notice of public
hearing.
AGENCY:
This document contains
corrections to a notice of proposed
rulemaking and notice of public hearing
(REG–148500–12) that was published in
the Federal Register on Friday,
February 1, 2013 (78 FR 7314). The
proposed regulations relate to the
requirement to maintain minimum
essential coverage enacted by the
Patient Protection and Affordable Care
Act and the Health Care and Education
Reconciliation Act of 2010, as amended
by the TRICARE Affirmation Act and
Public Law 111–173. These proposed
regulations provide guidance on the
liability for the shared responsibility
payment for not maintaining minimum
essential coverage.
FOR FURTHER INFORMATION CONTACT: SueJean Kim or John B. Lovelace, (202)
622–4960 (not a toll free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The notice of proposed rulemaking
and notice of public hearing (REG–
148500–12) that is the subject of these
corrections are under Section 5000A of
the Internal Revenue Code.
Need for Correction
As published, the notice of proposed
rulemaking and notice of public hearing
(REG–148500–12) 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–148500–12), that was the subject
of FR Doc. 2013–02141, is corrected as
follows:
1. On page 7316, in the preamble,
column 1, under the paragraph heading
‘‘Exempt Individuals’’, line 7 of the
third full paragraph, the language
‘‘consultation with the Secretary of ’’ is
corrected to read ‘‘consultation with the
Secretary of the’’.
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Fmt 4702
Sfmt 4702
2. On page 7316, in the preamble,
column 3, under the paragraph heading
‘‘Computation of Shared Responsibility
Payment’’, lines 5 and 6 from the top of
the column, the language ‘‘the following
amounts: (1) The flat dollar amount, or
(2) the percentage of’’ is corrected to
read ‘‘the following amounts: (1) the flat
dollar amount, or (2) the percentage of’’.
3. On page 7316, in the preamble,
column 3, under the paragraph heading
‘‘Minimum Essential Coverage’’, lines 3
through 32 of the third and fourth full
paragraph of the column, the language
‘‘following: (1) Coverage under a
specified government sponsored
program, (2) coverage under an eligible
employer-sponsored plan, (3) coverage
under a health plan offered in the
individual market within a State, (4)
coverage under a grandfathered health
plan, and (5) other health benefits
coverage that the Secretary of Health
and Human Services, in coordination
with the Secretary, recognizes for
purposes of section 5000A(f).
Under section 5000A(f)(1)(A),
specified government sponsored
programs include the following: (1) The
Medicare program under part A of title
XVIII of the Social Security Act, (2) the
Medicaid program under title XIX of the
Social Security Act, (3) the Children’s
Health Insurance Program (CHIP) under
title XXI of the Social Security Act, (4)
medical coverage under chapter 55 of
title 10, United States Code, including
the TRICARE program, (5) veterans
health care programs under chapter 17
or 18 of title 38, as determined by the
Secretary of Veterans Affairs, in
coordination with the Secretary of
Health and Human Services and the
Secretary of Treasury, (6) a health plan’’
is corrected to read ‘‘following: (1)
coverage under a specified government
sponsored program; (2) coverage under
an eligible employer-sponsored plan; (3)
coverage under a health plan offered in
the individual market within a State; (4)
coverage under a grandfathered health
plan; and (5) other health benefits
coverage that the Secretary of Health
and Human Services, in coordination
with the Secretary, recognizes for
purposes of section 5000A(f).
Under section 5000A(f)(1)(A),
specified government sponsored
programs include the following: (1) the
Medicare program under part A of title
XVIII of the Social Security Act; (2) the
Medicaid program under title XIX of the
Social Security Act; (3) the Children’s
Health Insurance Program (CHIP) under
title XXI of the Social Security Act; (4)
medical coverage under chapter 55 of
title 10, United States Code, including
the TRICARE program; (5) veterans
health care programs under chapter 17
E:\FR\FM\25MRP1.SGM
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srobinson on DSK4SPTVN1PROD with PROPOSALS
Federal Register / Vol. 78, No. 57 / Monday, March 25, 2013 / Proposed Rules
or 18 of title 38, as determined by the
Secretary of Veterans Affairs, in
coordination with the Secretary of
Health and Human Services and the
Secretary of Treasury; (6) a health plan’’.
4. On page 7317, in the preamble,
column 1, under the paragraph heading
‘‘Minimum Essential Coverage’’, line 1
from the top of the column, the language
‘‘to Peace Corps volunteers, and (7) the’’
is corrected to read ‘‘to Peace Corps
volunteers; and (7) the’’.
5. On page 7317, in the preamble,
column 2, under the paragraph heading
‘‘Minimum Essential Coverage’’, line 6
of the first full paragraph of the column,
the language ‘‘possession for the month
or (2) if the’’ is corrected to read
‘‘possession for the month, or (2) if the’’.
6. On page 7318, in the preamble,
column 2, under the paragraph heading
‘‘i. In General’’, lines 6 through 10 of the
first full paragraph of the column, the
language ‘‘either of the following: (1) A
governmental plan (within the meaning
of section 2791(d)(8) of the Public
Health Service Act (PHSA) (42 U.S.C.
300gg-91(d)(8)) or (2) any other plan or’’
is corrected to read ‘‘either of the
following: (1) a governmental plan
(within the meaning of section
2791(d)(8) of the Public Health Service
Act (PHSA) (42 U.S.C. 300gg-91(d)(8)),
or (2) any other plan or’’.
7. On page 7321, in the preamble,
column 1, under the paragraph heading
‘‘B. Credit Allowable Under Section
36B’’, lines 9 through 14 of the second
full paragraph of the column, the
language ‘‘The monthly premiums for
the month for one or more qualified
health plans in which the taxpayers or
a member of the taxpayers family
(coverage family) is enrolled through the
Exchange serving the rating area where
they reside’’ is corrected to read ‘‘the
monthly premiums for the month for
one or more qualified health plans in
which the taxpayers or a member of the
taxpayers family (coverage family) is
enrolled through the Exchange serving
the rating area where they reside,’’.
8. On page 7321, in the preamble,
column 2, under the paragraph heading
‘‘f. Household Income Below Return
Filing Threshold’’, line 9 of the second
full paragraph of the column, the
language ‘‘as a dependent also is exempt
as well’’ is corrected to ‘‘as a dependent
also is exempt’’.
§ 1.5000A–1
[Corrected]
9. On page 7325, column 1, paragraph
(d)(4), the language ‘‘Rating area. Rating
area has the same meaning as in
§ 1.38B–1(n).’’ is corrected to read
‘‘Rating area. Rating area has the same
meaning as in § 1.36B–1(n).’’.
VerDate Mar<15>2010
17:07 Mar 22, 2013
Jkt 229001
§ 1.5000A–2
[Corrected]
10. On page 7325, column 2, line 4 of
paragraph (b)(7), the language ‘‘of the
National Defense authorization’’ is
corrected to read ‘‘of the National
Defense Authorization’’.
11. On page 7325, column 3, line 7 of
paragraph (c)(1), the language ‘‘by an
employer to the employee, which’’ is
corrected to read ‘‘by an employer to the
employee that’’.
§ 1.5000A–3
[Corrected]
12. On page 7326, column 3, line 8 of
paragraph (e)(3)(ii)(A), the language
‘‘(whether though salary reduction or’’
is corrected to read ‘‘(whether through
salary reduction or’’.
13. On page 7327, column 3, line 9 of
paragraph (e)(4)(ii)(B)(1), the language
‘‘plan though the Exchange) that would’’
is corrected to read ‘‘plan through the
Exchange) that would’’.
14. On page 7328, column 2, line 16
of paragraph (e)(4)(iii) Example 2.(ii),
the language ‘‘$2,600. Under paragraph
(f)(2) of this section,’’ is corrected to
read ‘‘$2,600. Under paragraph (e)(1) of
this section,’’.
LaNita VanDyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2013–06702 Filed 3–22–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG–141066–09]
RIN 1545–BL08
Awards for Information Relating to
Detecting Underpayments of Tax or
Violations of the Internal Revenue
Laws
Internal Revenue Service (IRS),
Treasury.
ACTION: Extension of time to receive
outlines of topics to be discussed at
public hearing.
AGENCY:
This document extends the
due date to submit outlines of testimony
on proposed regulations that provide
comprehensive guidance for the award
program authorized under Internal
Revenue Code section 7623, as
amended. The regulations provide
guidance on submitting information
regarding underpayments of tax or
violations of the internal revenue laws
and filing claims for award, as well as
on the administrative proceedings
SUMMARY:
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17901
applicable to claims for award under
section 7623. The regulations also
provide guidance on the determination
and payment of awards, and provide
definitions of key terms used in section
7623. Finally, the regulations confirm
that the Director, officers, and
employees of the Whistleblower Office
are authorized to disclose return
information to the extent necessary to
conduct whistleblower administrative
proceedings.
The public hearing is being held
on Wednesday, April 10, 2013, at 10:00
a.m. The IRS must now receive outlines
of the topics to be discussed at the
public hearing by Friday, March 29,
2013.
DATES:
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.
Send Submissions to CC:PA:LPD:PR
(REG–141066–09), room 5205, Internal
Revenue Service, P.O. Box 7604, Ben
Franklin Station, Washington, DC
20044. Submissions may be handdelivered Monday through Friday to
CC:PA:LPD:PR (REG–141066–09),
Couriers Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC 20224 or sent
electronically via the Federal
eRulemaking Portal at
www.regulations.gov (REG–141066–09).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Melissa Jarboe at (202) 622–3620;
concerning submissions of comments,
the hearing and/or to be placed on the
building access list to attend the hearing
Oluwafunmilayo Taylor at (202) 622–
7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION: The
subject of the public hearing is the
notice of proposed rulemaking (REG–
141066–09) that was published in the
Federal Register on Tuesday, December
18, 2012 (77 FR 74798).
The rules of 26 CFR 601.601(a)(3)
apply to the hearing. Persons who wish
to present oral comments at the hearing
that submitted written comments by
February 19, 2013, must submit an
outline of the topics to be addressed and
the amount of time to be denoted to
each topic by Friday, March 29, 2013.
The notice of public hearing published
in the Federal Register on March 15,
2013 (78 FR 16446), inadvertently
limited the period for submitting
outlines to five days.
ADDRESSES:
E:\FR\FM\25MRP1.SGM
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]]>Agencies
[Federal Register Volume 78, Number 57 (Monday, March 25, 2013)]
[Proposed Rules]
[Pages 17900-17901]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-06702]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-148500-12]
RIN 1545-BL36
Shared Responsibility Payment for Not Maintaining Minimum
Essential Coverage; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking and notice of
public hearing.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to a notice of proposed
rulemaking and notice of public hearing (REG-148500-12) that was
published in the Federal Register on Friday, February 1, 2013 (78 FR
7314). The proposed regulations relate to the requirement to maintain
minimum essential coverage enacted by the Patient Protection and
Affordable Care Act and the Health Care and Education Reconciliation
Act of 2010, as amended by the TRICARE Affirmation Act and Public Law
111-173. These proposed regulations provide guidance on the liability
for the shared responsibility payment for not maintaining minimum
essential coverage.
FOR FURTHER INFORMATION CONTACT: Sue-Jean Kim or John B. Lovelace,
(202) 622-4960 (not a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking and notice of public hearing
(REG-148500-12) that is the subject of these corrections are under
Section 5000A of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking and notice of
public hearing (REG-148500-12) 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-148500-12), that was the subject of FR Doc. 2013-02141, is
corrected as follows:
1. On page 7316, in the preamble, column 1, under the paragraph
heading ``Exempt Individuals'', line 7 of the third full paragraph, the
language ``consultation with the Secretary of '' is corrected to read
``consultation with the Secretary of the''.
2. On page 7316, in the preamble, column 3, under the paragraph
heading ``Computation of Shared Responsibility Payment'', lines 5 and 6
from the top of the column, the language ``the following amounts: (1)
The flat dollar amount, or (2) the percentage of'' is corrected to read
``the following amounts: (1) the flat dollar amount, or (2) the
percentage of''.
3. On page 7316, in the preamble, column 3, under the paragraph
heading ``Minimum Essential Coverage'', lines 3 through 32 of the third
and fourth full paragraph of the column, the language ``following: (1)
Coverage under a specified government sponsored program, (2) coverage
under an eligible employer-sponsored plan, (3) coverage under a health
plan offered in the individual market within a State, (4) coverage
under a grandfathered health plan, and (5) other health benefits
coverage that the Secretary of Health and Human Services, in
coordination with the Secretary, recognizes for purposes of section
5000A(f).
Under section 5000A(f)(1)(A), specified government sponsored
programs include the following: (1) The Medicare program under part A
of title XVIII of the Social Security Act, (2) the Medicaid program
under title XIX of the Social Security Act, (3) the Children's Health
Insurance Program (CHIP) under title XXI of the Social Security Act,
(4) medical coverage under chapter 55 of title 10, United States Code,
including the TRICARE program, (5) veterans health care programs under
chapter 17 or 18 of title 38, as determined by the Secretary of
Veterans Affairs, in coordination with the Secretary of Health and
Human Services and the Secretary of Treasury, (6) a health plan'' is
corrected to read ``following: (1) coverage under a specified
government sponsored program; (2) coverage under an eligible employer-
sponsored plan; (3) coverage under a health plan offered in the
individual market within a State; (4) coverage under a grandfathered
health plan; and (5) other health benefits coverage that the Secretary
of Health and Human Services, in coordination with the Secretary,
recognizes for purposes of section 5000A(f).
Under section 5000A(f)(1)(A), specified government sponsored
programs include the following: (1) the Medicare program under part A
of title XVIII of the Social Security Act; (2) the Medicaid program
under title XIX of the Social Security Act; (3) the Children's Health
Insurance Program (CHIP) under title XXI of the Social Security Act;
(4) medical coverage under chapter 55 of title 10, United States Code,
including the TRICARE program; (5) veterans health care programs under
chapter 17
[[Page 17901]]
or 18 of title 38, as determined by the Secretary of Veterans Affairs,
in coordination with the Secretary of Health and Human Services and the
Secretary of Treasury; (6) a health plan''.
4. On page 7317, in the preamble, column 1, under the paragraph
heading ``Minimum Essential Coverage'', line 1 from the top of the
column, the language ``to Peace Corps volunteers, and (7) the'' is
corrected to read ``to Peace Corps volunteers; and (7) the''.
5. On page 7317, in the preamble, column 2, under the paragraph
heading ``Minimum Essential Coverage'', line 6 of the first full
paragraph of the column, the language ``possession for the month or (2)
if the'' is corrected to read ``possession for the month, or (2) if
the''.
6. On page 7318, in the preamble, column 2, under the paragraph
heading ``i. In General'', lines 6 through 10 of the first full
paragraph of the column, the language ``either of the following: (1) A
governmental plan (within the meaning of section 2791(d)(8) of the
Public Health Service Act (PHSA) (42 U.S.C. 300gg-91(d)(8)) or (2) any
other plan or'' is corrected to read ``either of the following: (1) a
governmental plan (within the meaning of section 2791(d)(8) of the
Public Health Service Act (PHSA) (42 U.S.C. 300gg-91(d)(8)), or (2) any
other plan or''.
7. On page 7321, in the preamble, column 1, under the paragraph
heading ``B. Credit Allowable Under Section 36B'', lines 9 through 14
of the second full paragraph of the column, the language ``The monthly
premiums for the month for one or more qualified health plans in which
the taxpayers or a member of the taxpayers family (coverage family) is
enrolled through the Exchange serving the rating area where they
reside'' is corrected to read ``the monthly premiums for the month for
one or more qualified health plans in which the taxpayers or a member
of the taxpayers family (coverage family) is enrolled through the
Exchange serving the rating area where they reside,''.
8. On page 7321, in the preamble, column 2, under the paragraph
heading ``f. Household Income Below Return Filing Threshold'', line 9
of the second full paragraph of the column, the language ``as a
dependent also is exempt as well'' is corrected to ``as a dependent
also is exempt''.
Sec. 1.5000A-1 [Corrected]
9. On page 7325, column 1, paragraph (d)(4), the language ``Rating
area. Rating area has the same meaning as in Sec. 1.38B-1(n).'' is
corrected to read ``Rating area. Rating area has the same meaning as in
Sec. 1.36B-1(n).''.
Sec. 1.5000A-2 [Corrected]
10. On page 7325, column 2, line 4 of paragraph (b)(7), the
language ``of the National Defense authorization'' is corrected to read
``of the National Defense Authorization''.
11. On page 7325, column 3, line 7 of paragraph (c)(1), the
language ``by an employer to the employee, which'' is corrected to read
``by an employer to the employee that''.
Sec. 1.5000A-3 [Corrected]
12. On page 7326, column 3, line 8 of paragraph (e)(3)(ii)(A), the
language ``(whether though salary reduction or'' is corrected to read
``(whether through salary reduction or''.
13. On page 7327, column 3, line 9 of paragraph (e)(4)(ii)(B)(1),
the language ``plan though the Exchange) that would'' is corrected to
read ``plan through the Exchange) that would''.
14. On page 7328, column 2, line 16 of paragraph (e)(4)(iii)
Example 2.(ii), the language ``$2,600. Under paragraph (f)(2) of this
section,'' is corrected to read ``$2,600. Under paragraph (e)(1) of
this section,''.
LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-06702 Filed 3-22-13; 8:45 am]
BILLING CODE 4830-01-P
