Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction, 78256-78257 [2013-30740]
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78256
Federal Register / Vol. 78, No. 248 / Thursday, December 26, 2013 / Rules and Regulations
and T for 2016 is $1,911.24 (the lesser
of $1,911.24 or $11,000).
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2013–30742 Filed 12–24–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[TD 9632]
RIN 1545–BL36
Shared Responsibility Payment for Not
Maintaining Minimum Essential
Coverage; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations; correction.
AGENCY:
This document contains
corrections to final regulations (TD
9632) that were published in the
Federal Register on Friday, August 30,
2013. The final regulations provide
guidance to individual taxpayers on the
liability under section 5000A of the
Internal Revenue Code for the shared
responsibility payment for not
maintaining minimum essential
coverage.
SUMMARY:
This correction is effective
December 26, 2013 and applicable
beginning August 30, 2013.
DATES:
John
Lovelace, at (202) 622–4960 (not a toll
free number).
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
Background
The final regulations (TD 9632) that
are the subject of this correction is
under section 5000A of the Internal
Revenue Code.
Need for Correction
As published, the final regulations
(TD 9632), published August 30, 2013
(78 FR 53646), contain errors that may
prove to be misleading and are in need
of clarification.
sroberts on DSK5SPTVN1PROD with RULES
Correction of Publication
Accordingly, the final regulations (TD
9632), that are the subject of FR Doc.
2013–21157, are corrected as follows:
1. On page 53646, first column, in the
preamble, under the paragraph heading
‘‘Paperwork Reduction Act’’, third line
from the bottom of the column, the
language ‘‘with the Paperwork and
VerDate Mar<15>2010
16:15 Dec 24, 2013
Jkt 232001
Reduction Act’’ is corrected to read
‘‘with the Paperwork Reduction Act’’.
2. On page 53646, second column, in
the preamble, seventh line from the top
of the page, the language ‘‘the amount
of the penalty. The likely’’ is corrected
to read ‘‘the amount of the payment.
The likely’’.
3. On page 53647, first column, in the
preamble, fifth line of the first full
paragraph, the language ‘‘approval for
enrollment have minimum’’ is corrected
to read ‘‘approval for enrollment has
minimum’’.
4. On page 53647, second column, in
the preamble, twenty-fourth line from
the top of the page, the language
‘‘qualifying relative, would prevent
them’’ is corrected to read ‘‘qualifying
relative, would prevent a taxpayer’’.
5. On page 53647, third column, in
the preamble, under the paragraph
heading ‘‘2. Special Rule for Adopted
Children’’, fourth line of the second
paragraph, the language ‘‘for shared
responsibility payment for an’’ is
corrected to read ‘‘for the shared
responsibility payment for an’’.
6. On page 53648, first column, in the
preamble, under the paragraph heading
‘‘1. Insurance-related Terms’’, the last
sentence of the first paragraph, ‘‘The
additional terms defined include health
insurance coverage, individual health
insurance coverage, individual market,
and state.’’ is corrected to read ‘‘The
additional terms defined include health
insurance coverage, individual market,
and state.’’.
7. On page 53648, first column, in the
preamble, under the paragraph heading
‘‘2. Household Income’’, fifteenth line of
the first paragraph, the language
‘‘income, the gross income of his or her’’
is corrected to read ‘‘income the gross
income of his or her’’.
8. On page 53648, third column, in
the preamble, twelfth line of the second
full paragraph, the language ‘‘will be
effective starting January 1, 2014’’ is
corrected to read ‘‘will be effective
starting January 1, 2014,’’.
9. On page 53649, second column, in
the preamble, fourth line of the first full
paragraph, the language ‘‘and 1902(cc)
of the Social Security Act,’’ is corrected
to read ‘‘and 1902(cc) of the Social
Security Act (42 U.S.C.
1396a(a)(10)(A)(ii)(XIX) and (cc))’’.
10. On page 53649, third column, in
the preamble, under the paragraph
heading ‘‘4. Medicaid for the Medically
Needy’’, tenth line of the first paragraph,
the language ‘‘and following (Subpart
D). Over half of’’ is corrected to read
‘‘and following sections. Over half of’’.
11. On page 53649, third column, in
the preamble, under the paragraph
heading ‘‘4. Medicaid for the Medically
PO 00000
Frm 00092
Fmt 4700
Sfmt 4700
Needy’’, last line of the column, the
language ‘‘coverage by the HHS
Secretary, in’’ is corrected to read
‘‘coverage by the Secretary of HHS, in’’.
12. On page 53650, first column, in
the preamble, first and second lines
from the top of the page, the language
‘‘consultation with the Treasury
Secretary, under section
5000A(f)(1)(E).’’ is corrected to read
‘‘consultation with the Secretary of the
Treasury, under section
5000A(f)(1)(E).’’.
13. On page 53650, first column, in
the preamble, under the paragraph
heading ‘‘5. TRICARE’’, the seventh and
the twelfth lines of the second
paragraph, the language ‘‘limited
benefit’’ is corrected to read ‘‘limitedbenefit’’.
14. On page 53651, second column, in
the preamble, first line from the top of
the page, the language ‘‘responsibility
penalty even if the’’ is corrected to read
‘‘responsibility payment even if the’’.
15. On page 53652, first column, in
the preamble, under the paragraph
heading ‘‘C. Exempt Noncitizens’’,
twelfth and thirteenth line of the first
paragraph, the language ‘‘taxable year if
the individual is either (1) a nonresident
alien as defined in’’ is corrected to read
‘‘taxable year if the individual either (1)
is a nonresident alien as defined in’’.
16. On page 53652, second column, in
the preamble, under the paragraph
heading ‘‘D. Incarcerated Individuals’’,
second and third lines of the first
paragraph, the language ‘‘individual is
exempt for a month for which the
individual is incarcerated’’ is corrected
to read ‘‘individual is exempt for a
month when the individual is
incarcerated’’.
17. On page 53652, second column, in
the preamble, under the paragraph
heading ‘‘D. Incarcerated Individuals’’,
tenth line of the third paragraph, the
language ‘‘receive benefits for healthcare
provided’’ is corrected to read ‘‘receive
benefits for health care provided’’.
18. On page 53652, third column, in
the preamble, fourteenth line of the
second full paragraph, the language
‘‘that are excluded from the
individual’s’’ is corrected to read ‘‘that
are excluded from the employee’s’’.
19. On page 53653, third column, in
the preamble, fourth through the sixth
line from the top of the page, the
language ‘‘applicable plan, when a plan
is not offered that covers members of the
entire tax household, be revocable. The’’
is corrected to read ‘‘applicable plan
when a plan is not offered that covers
members of the entire non-exempt
family, be revocable. The’’.
20. On page 53653, third column, in
the preamble, the third full paragraph,
E:\FR\FM\26DER1.SGM
26DER1
Federal Register / Vol. 78, No. 248 / Thursday, December 26, 2013 / Rules and Regulations
sroberts on DSK5SPTVN1PROD with RULES
is corrected to read ‘‘It is anticipated
that future HHS guidance will specify
that when determining eligibility for the
hardship exemption for individuals who
lack affordable coverage based on
projected income described in 45 CFR
155.605(g)(2), the Exchange will
calculate advance payments of the
premium tax credit using the rules
specified in the regulations under
section 36B, providing that individuals
who have minimum essential coverage
are excluded from the computation of
the applicable benchmark plan. This
treatment will ensure that Exchanges
can reuse existing advance payment
functionality instead of having to
develop additional functionality for the
sole purpose of supporting this
exemption.’’.
21. On page 53654, second column,
third line from the bottom of the first
full paragraph, the language ‘‘through
Indian Health Service in’’ is corrected to
read ‘‘through the Indian Health Service
in’’.
22. On page 53654, second column, in
the preamble, under the paragraph
heading ‘‘H. Short Coverage Gap’’,
fourteenth line of the first paragraph,
the language ‘‘February) in conjunction
with the one’’ is corrected to read
‘‘February) in conjunction with the
one-’’.
23. On page 53655, first column,
seventh line from the top of the page,
the language ‘‘section 5000A for the
short coverage gap’’ is corrected to read
‘‘section 5000A for purposes of the short
coverage gap’’.
24. On page 53655, second column, in
the preamble, seventh and eighth lines
of the second full paragraph, the
language ‘‘exemptions on a Federal
income tax return.’’ is corrected to read
‘‘exemption on Federal income tax
returns.’’.
25. On page 53655, third column, in
the preamble, under the paragraph
heading ‘‘Special Analyses’’, tenth line
of the first paragraph, the language ‘‘to
these regulations, and, because the’’ is
corrected to read ‘‘to these regulations
and, because the’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2013–30740 Filed 12–24–13; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:15 Dec 24, 2013
Jkt 232001
LIBRARY OF CONGRESS
Copyright Office
37 CFR Part 201
[Docket No. 2012–5]
Verification of Statements of Account
Submitted by Cable Operators and
Satellite Carriers
U.S. Copyright Office, Library
of Congress.
ACTION: Interim rule.
AGENCY:
The U.S. Copyright Office is
adopting an interim regulation that
implements certain aspects of the
Satellite Television Extension and
Localism Act of 2010 (‘‘STELA’’). Cable
operators and satellite carriers must file
statements of account (‘‘SOAs’’) and
deposit royalty fees with the Office in
order to use the statutory licenses that
allow for the retransmission of over-theair broadcast signals. The Office
published two notices of proposed
rulemaking concerning a new process to
allow copyright owners to audit the
SOAs and associated royalty payments.
The Office received extensive comments
on its proposed audit procedures and is
carefully reviewing these comments to
address them as appropriate in a final
rule. In the meantime, the Office is
issuing an interim rule to establish the
procedure for filing a notice of intent to
audit one or more SOAs.
DATES: Effective Date: December 26,
2013.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Jacqueline C. Charlesworth, General
Counsel, or Erik Bertin, Attorney
Advisor, U.S. Copyright Office, P.O. Box
70400, Washington, DC 20024–0400.
Telephone: (202) 707–8380. Telefax:
(202) 707–8366.
SUPPLEMENTARY INFORMATION: STELA
amended the Copyright Act by directing
the Register of Copyrights to issue
regulations to allow copyright owners to
audit the SOAs and royalty fees that
cable operators and satellite carriers file
with the Office. See 17 U.S.C. 111(d)(6),
119(b)(2). On June 14, 2012, the Office
published a notice of proposed
rulemaking that set forth an initial
proposal for this procedure. See 77 FR
35643. The Office received extensive
comments from groups representing
copyright owners, cable operators, and
individual companies that use the
statutory licenses. The parties offered
conflicting points of view on nearly
every aspect of the proposal, including
the procedures for selecting an auditor,
for protecting the confidentiality of the
licensee’s records, for correcting the
PO 00000
Frm 00093
Fmt 4700
Sfmt 4700
78257
errors and underpayments identified in
the auditor’s report, and for allocating
the cost of the audit procedure between
the copyright owners and the licensee.
The Office carefully studied these
comments and revised its proposal
based on the suggestions that it
received. The revised proposal was
published for comment on May 9, 2013.
See 78 FR 27137. The Office received
comments from a wide range of
stakeholders, and once again, the parties
raised a number of complex issues, such
as the records retention requirement and
the procedure for expanding or
suspending the scope of the audit.
The Office is carefully reviewing
these comments and intends to issue a
final rule that strikes an appropriate
balance between the interests of the
copyright owners and the cable and
satellite licensees in the audit process.
In the meantime, the Office is issuing an
interim rule that addresses a procedural
issue—the provision of notice of an
intent to audit—that was not contested
by the parties.
The Office’s initial proposal
explained that a copyright owner may
initiate an audit by filing a notice with
the Office. It explained that the notice
should identify the SOAs to be included
in the audit and the licensee that filed
those SOAs. In addition, the notice
should provide contact information for
the copyright owner, along with a brief
statement establishing that the copyright
owner owns at least one work that was
included in a secondary transmission
made by that licensee during the
accounting period or periods subject to
audit. The proposed regulation further
provided that a notice of intent to audit
a particular SOA should be submitted
within three years after the last day of
the year in which that SOA was filed.
It also explained that the copyright
owner should provide a copy of the
notice to the licensee on the same date
that the notice is filed with the Office.
It stated that the Office would publish
this notice in the Federal Register.
Within 30 days thereafter, any other
copyright owner that wished to
participate in the audit would be
required to notify both the copyright
owner that filed the notice and the
licensee to be subject to the audit.
Copyright owners that failed to comply
with this requirement would not be
permitted to participate in the audit
process and would not be permitted to
audit the same SOAs in a subsequent
proceeding.
All of the parties agreed with this
proposal. A group representing the
copyright owners offered a minor
suggestion for clarifying one aspect of
this procedure, namely, that a group
E:\FR\FM\26DER1.SGM
26DER1
]]>Agencies
[Federal Register Volume 78, Number 248 (Thursday, December 26, 2013)]
[Rules and Regulations]
[Pages 78256-78257]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-30740]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[TD 9632]
RIN 1545-BL36
Shared Responsibility Payment for Not Maintaining Minimum
Essential Coverage; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations; correction.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9632) that were published in the Federal Register on Friday, August 30,
2013. The final regulations provide guidance to individual taxpayers on
the liability under section 5000A of the Internal Revenue Code for the
shared responsibility payment for not maintaining minimum essential
coverage.
DATES: This correction is effective December 26, 2013 and applicable
beginning August 30, 2013.
FOR FURTHER INFORMATION CONTACT: John Lovelace, at (202) 622-4960 (not
a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9632) that are the subject of this
correction is under section 5000A of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9632), published August 30,
2013 (78 FR 53646), contain errors that may prove to be misleading and
are in need of clarification.
Correction of Publication
Accordingly, the final regulations (TD 9632), that are the subject
of FR Doc. 2013-21157, are corrected as follows:
1. On page 53646, first column, in the preamble, under the
paragraph heading ``Paperwork Reduction Act'', third line from the
bottom of the column, the language ``with the Paperwork and Reduction
Act'' is corrected to read ``with the Paperwork Reduction Act''.
2. On page 53646, second column, in the preamble, seventh line from
the top of the page, the language ``the amount of the penalty. The
likely'' is corrected to read ``the amount of the payment. The
likely''.
3. On page 53647, first column, in the preamble, fifth line of the
first full paragraph, the language ``approval for enrollment have
minimum'' is corrected to read ``approval for enrollment has minimum''.
4. On page 53647, second column, in the preamble, twenty-fourth
line from the top of the page, the language ``qualifying relative,
would prevent them'' is corrected to read ``qualifying relative, would
prevent a taxpayer''.
5. On page 53647, third column, in the preamble, under the
paragraph heading ``2. Special Rule for Adopted Children'', fourth line
of the second paragraph, the language ``for shared responsibility
payment for an'' is corrected to read ``for the shared responsibility
payment for an''.
6. On page 53648, first column, in the preamble, under the
paragraph heading ``1. Insurance-related Terms'', the last sentence of
the first paragraph, ``The additional terms defined include health
insurance coverage, individual health insurance coverage, individual
market, and state.'' is corrected to read ``The additional terms
defined include health insurance coverage, individual market, and
state.''.
7. On page 53648, first column, in the preamble, under the
paragraph heading ``2. Household Income'', fifteenth line of the first
paragraph, the language ``income, the gross income of his or her'' is
corrected to read ``income the gross income of his or her''.
8. On page 53648, third column, in the preamble, twelfth line of
the second full paragraph, the language ``will be effective starting
January 1, 2014'' is corrected to read ``will be effective starting
January 1, 2014,''.
9. On page 53649, second column, in the preamble, fourth line of
the first full paragraph, the language ``and 1902(cc) of the Social
Security Act,'' is corrected to read ``and 1902(cc) of the Social
Security Act (42 U.S.C. 1396a(a)(10)(A)(ii)(XIX) and (cc))''.
10. On page 53649, third column, in the preamble, under the
paragraph heading ``4. Medicaid for the Medically Needy'', tenth line
of the first paragraph, the language ``and following (Subpart D). Over
half of'' is corrected to read ``and following sections. Over half
of''.
11. On page 53649, third column, in the preamble, under the
paragraph heading ``4. Medicaid for the Medically Needy'', last line of
the column, the language ``coverage by the HHS Secretary, in'' is
corrected to read ``coverage by the Secretary of HHS, in''.
12. On page 53650, first column, in the preamble, first and second
lines from the top of the page, the language ``consultation with the
Treasury Secretary, under section 5000A(f)(1)(E).'' is corrected to
read ``consultation with the Secretary of the Treasury, under section
5000A(f)(1)(E).''.
13. On page 53650, first column, in the preamble, under the
paragraph heading ``5. TRICARE'', the seventh and the twelfth lines of
the second paragraph, the language ``limited benefit'' is corrected to
read ``limited-benefit''.
14. On page 53651, second column, in the preamble, first line from
the top of the page, the language ``responsibility penalty even if
the'' is corrected to read ``responsibility payment even if the''.
15. On page 53652, first column, in the preamble, under the
paragraph heading ``C. Exempt Noncitizens'', twelfth and thirteenth
line of the first paragraph, the language ``taxable year if the
individual is either (1) a nonresident alien as defined in'' is
corrected to read ``taxable year if the individual either (1) is a
nonresident alien as defined in''.
16. On page 53652, second column, in the preamble, under the
paragraph heading ``D. Incarcerated Individuals'', second and third
lines of the first paragraph, the language ``individual is exempt for a
month for which the individual is incarcerated'' is corrected to read
``individual is exempt for a month when the individual is
incarcerated''.
17. On page 53652, second column, in the preamble, under the
paragraph heading ``D. Incarcerated Individuals'', tenth line of the
third paragraph, the language ``receive benefits for healthcare
provided'' is corrected to read ``receive benefits for health care
provided''.
18. On page 53652, third column, in the preamble, fourteenth line
of the second full paragraph, the language ``that are excluded from the
individual's'' is corrected to read ``that are excluded from the
employee's''.
19. On page 53653, third column, in the preamble, fourth through
the sixth line from the top of the page, the language ``applicable
plan, when a plan is not offered that covers members of the entire tax
household, be revocable. The'' is corrected to read ``applicable plan
when a plan is not offered that covers members of the entire non-exempt
family, be revocable. The''.
20. On page 53653, third column, in the preamble, the third full
paragraph,
[[Page 78257]]
is corrected to read ``It is anticipated that future HHS guidance will
specify that when determining eligibility for the hardship exemption
for individuals who lack affordable coverage based on projected income
described in 45 CFR 155.605(g)(2), the Exchange will calculate advance
payments of the premium tax credit using the rules specified in the
regulations under section 36B, providing that individuals who have
minimum essential coverage are excluded from the computation of the
applicable benchmark plan. This treatment will ensure that Exchanges
can reuse existing advance payment functionality instead of having to
develop additional functionality for the sole purpose of supporting
this exemption.''.
21. On page 53654, second column, third line from the bottom of the
first full paragraph, the language ``through Indian Health Service in''
is corrected to read ``through the Indian Health Service in''.
22. On page 53654, second column, in the preamble, under the
paragraph heading ``H. Short Coverage Gap'', fourteenth line of the
first paragraph, the language ``February) in conjunction with the one''
is corrected to read ``February) in conjunction with the one-''.
23. On page 53655, first column, seventh line from the top of the
page, the language ``section 5000A for the short coverage gap'' is
corrected to read ``section 5000A for purposes of the short coverage
gap''.
24. On page 53655, second column, in the preamble, seventh and
eighth lines of the second full paragraph, the language ``exemptions on
a Federal income tax return.'' is corrected to read ``exemption on
Federal income tax returns.''.
25. On page 53655, third column, in the preamble, under the
paragraph heading ``Special Analyses'', tenth line of the first
paragraph, the language ``to these regulations, and, because the'' is
corrected to read ``to these regulations and, because the''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-30740 Filed 12-24-13; 8:45 am]
BILLING CODE 4830-01-P
