Coverage of Certain Preventive Services Under the Affordable Care Act, 51117-51118 [2014-20256]
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Federal Register / Vol. 79, No. 166 / Wednesday, August 27, 2014 / Proposed Rules
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 39
[Docket No. FAA–2014–0529; Directorate
Identifier 2013–NM–260–AD]
RIN 2120–AA64
Retirement Income Security Act of 1974
and the Public Health Service Act. The
temporary regulations provide guidance
to employers, group health plans, and
health insurance issuers providing
group health insurance coverage. The
text of those temporary regulations also
serves as the text of these proposed
regulations.
26 CFR Part 54
Written or electronic comments
and requests for a public hearing must
be received by November 25, 2014.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–129507–14), Room
5205, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand-delivered to: CC:PA:
LPD:PR (REG–129507–14), Courier’s
Desk, Internal Revenue Service, 1111
Constitution Avenue NW., Washington,
DC 20224. Alternatively, taxpayers may
submit comments electronically via the
Federal eRulemaking Portal at https://
www.regulations.gov (IRS REG–129507–
14).
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations, Karen Levin
at 202–317–5500; concerning
submissions of comments, Regina
Johnson at 202–317–6901 (not toll-free
numbers).
[REG–129507–14]
SUPPLEMENTARY INFORMATION:
RIN 1545–BM37
Paperwork Reduction Act
DATES:
Airworthiness Directives; Airbus
Airplanes
Correction
In proposed rule document 2014–
19157 beginning on page 47395 in the
issue of Wednesday, August 13, 2014,
make the following correction:
§ 39.13
[Corrected]
On page 47399, in the table titled
‘‘Figure 1 to Paragraph (i) of This AD—
AFM Revision’’, in the fourth line,
‘‘AGN–32’’ should read ‘‘ABN–32’’.
[FR Doc. C1–2014–19157 Filed 8–26–14; 8:45 am]
BILLING CODE 1505–01–D
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Coverage of Certain Preventive
Services Under the Affordable Care
Act
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
Elsewhere in this issue of the
Federal Register, the IRS is issuing
temporary regulations (TD 9690) under
the provisions of the Patient Protection
and Affordable Care Act (the Affordable
Care Act) that provide an alternative
process that an eligible organization
may use to provide notice of its
religious objections to providing
contraceptive coverage. The IRS is
issuing the temporary regulations at the
same time that the Employee Benefits
Security Administration of the U.S.
Department of Labor and the Office of
Consumer Information and Insurance
Oversight of the U.S. Department of
Health and Human Services are issuing
substantially similar interim final
regulations with respect to group health
plans and health insurance coverage
offered in connection with a group
health plan under the Employee
mstockstill on DSK4VPTVN1PROD with PROPOSALS
SUMMARY:
VerDate Mar<15>2010
17:09 Aug 26, 2014
Jkt 232001
The collection of information
contained in this notice of proposed
rulemaking has been submitted to the
Office of Management and Budget for
review in accordance with the
Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)). Comments on the
collection of information should be sent
to the Office of Management and
Budget, Attn: Desk Officer for the
Department of the Treasury, Office of
Information and Regulatory Affairs,
Washington, DC 20503, with copies to
the Internal Revenue Service, Attn: IRS
Reports Clearance Officer, SE:W:CAR:
MP:T:T:SP, Washington, DC 20224.
Comments on the collection of
information should be received by
October 27, 2014. Comments are
specifically requested concerning:
• Whether the proposed collection of
information is necessary for the proper
performance of the functions of the
Internal Revenue Service, including
whether the information will have
practical utility;
• The accuracy of the estimated
burdens associated with the proposed
collection of information (see the
preamble to the temporary regulations
published elsewhere in this issue of the
Federal Register);
PO 00000
Frm 00003
Fmt 4702
Sfmt 4702
51117
• How to enhance the quality, utility,
and clarity of the information to be
collected;
• How to minimize the burden of
complying with the proposed collection
of information, including the
application of automated collection
techniques or other forms of information
technology; and
• Estimates of capital or start-up costs
and costs of operation, maintenance,
and purchase of services to provide
information.
The collection of information is in
§ 54.9815–2713AT (see the temporary
regulations published elsewhere in this
issue of the Federal Register). The
temporary regulations provide an
alternative means for eligible
organizations to provide notice of their
religious objection to HHS, concerning
all, or a subset of, contraceptive
services. The temporary regulations will
not result in any additional costs to
affected entities because they merely
provide an alternative means for eligible
organizations to provide notice of their
religious objection to all, or a subset of,
contraceptive services.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless it displays a valid control
number assigned by the Office of
Management and Budget.
Books or records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Background
Temporary regulations are being
published elsewhere in this issue of the
Federal Register. The proposed and
temporary regulations are being
published as part of a joint rulemaking
with the Department of Labor and the
Department of Health and Human
Services (the joint rulemaking). The text
of those temporary regulations also
serves as the text of these proposed
regulations. The preamble to the
temporary regulations explains the
temporary regulations.
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
has also been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to this proposed regulation. It is hereby
E:\FR\FM\27AUP1.SGM
27AUP1
51118
Federal Register / Vol. 79, No. 166 / Wednesday, August 27, 2014 / Proposed Rules
certified that the collection of
information contained in this notice of
proposed rulemaking will not have a
significant impact on a substantial
number of small entities. Accordingly, a
regulatory flexibility analysis is not
required. The temporary regulations
will not result in any additional costs to
affected entities but will provide an
alternative means for eligible
organizations to provide notice of their
religious objection to all, or a subset of,
contraceptive services. For this reason,
the information collection requirement
will not impose a significant impact on
a substantial number of small entities.
For further information and for analyses
relating to the joint rulemaking, see the
preamble to the joint rulemaking.
Pursuant to section 7805(f) of the
Internal Revenue Code, this regulation
has been submitted to the Chief Counsel
for Advocacy of the Small Business
Administration for comment on its
impact on small business.
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 IRS.
Comments are specifically requested on
the clarity of the proposed regulations
and how they may be made easier to
understand. All comments will be
available for public inspection and
copying. A public hearing may be
scheduled if requested in writing by a
person that timely submits written
comments. If a public hearing is
scheduled, notice of the date, time, and
place for the hearing will be published
in the Federal Register.
mstockstill on DSK4VPTVN1PROD with PROPOSALS
Drafting Information
The principal author of these
proposed regulations is Karen Levin,
Office of the Division Counsel/Associate
Chief Counsel (Tax Exempt and
Government Entities), IRS. The
proposed regulations, as well as the
temporary regulations, have been
developed in coordination with
personnel from the U.S. Department of
Labor and the U.S. Department of
Health and Human Services.
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:
VerDate Mar<15>2010
17:09 Aug 26, 2014
Jkt 232001
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 54.9815–2713A is
revised to read as follows:
■
§ 54.9815–2713A Accommodations in
connection with coverage of preventive
health services.
[The text of proposed § 54.9815–
2713A is the same as the text of
§ 54.9815–2713AT published elsewhere
in this issue of the Federal Register].
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2014–20256 Filed 8–22–14; 3:30 pm]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG 129786–14]
RIN 1545–BM39
DEPARTMENT OF LABOR
Employee Benefits Security
Administration
29 CFR Part 2590
RIN 1210–AB67
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
45 CFR Part 147
[CMS–9940–P]
RIN 0938–AS50
Coverage of Certain Preventive
Services Under the Affordable Care
Act
Internal Revenue Service,
Department of the Treasury; Employee
Benefits Security Administration,
Department of Labor; Centers for
Medicare & Medicaid Services,
Department of Health and Human
Services.
ACTION: Proposed rules.
AGENCIES:
This document proposes a
change to the definition of an eligible
organization that can avail itself of an
accommodation with respect to
coverage of certain preventive services
under section 2713 of the Public Health
Service Act (PHS Act), added by the
SUMMARY:
PO 00000
Frm 00004
Fmt 4702
Sfmt 4702
Patient Protection and Affordable Care
Act, as amended, and incorporated into
the Employee Retirement Income
Security Act of 1974 and the Internal
Revenue Code.
Section 2713 of the PHS Act requires
coverage without cost sharing of certain
preventive health services by nongrandfathered group health plans and
health insurance coverage. Among these
services are women’s preventive health
services, as specified in guidelines
supported by the Health Resources and
Services Administration (HRSA). As
authorized by the current regulations,
and consistent with the HRSA
Guidelines, group health plans
established or maintained by certain
religious employers (and group health
insurance coverage provided in
connection with such plans) are exempt
from the otherwise applicable
requirement to cover certain
contraceptive services. Additionally,
under current regulations,
accommodations are available with
respect to the contraceptive coverage
requirement for group health plans
established or maintained by eligible
organizations (and group health
insurance coverage provided in
connection with such plans), and
student health insurance coverage
arranged by eligible organizations that
are institutions of higher education, that
effectively exempt them from this
requirement. The regulations establish a
mechanism for separately furnishing
payments for contraceptive services on
behalf of participants and beneficiaries
of the group health plans of eligible
organizations that avail themselves of an
accommodation, and enrollees and
dependents of student health insurance
coverage arranged by eligible
organizations that are institutions of
higher education that avail themselves
of an accommodation.
These rules propose and seek
comments on potential changes to the
definition of ‘‘eligible organization’’ in
the Departments’ regulations in light of
the Supreme Court’s decision in Burwell
v. Hobby Lobby Stores, Inc., 134 S. Ct.
2751 (2014), to ensure that participants
and beneficiaries in group health plans
(and enrollees and dependents in
student health insurance coverage
arranged by institutions of higher
education) obtain, without additional
cost, coverage of the full range of Food
and Drug Administration (FDA)
approved contraceptive services, as
prescribed by a health care provider,
while respecting certain closely held
for-profit entities’ religion-based
objections to contraceptive coverage.
These proposed rules also seek
comments on any additional steps the
E:\FR\FM\27AUP1.SGM
27AUP1
]]>Agencies
[Federal Register Volume 79, Number 166 (Wednesday, August 27, 2014)]
[Proposed Rules]
[Pages 51117-51118]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-20256]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG-129507-14]
RIN 1545-BM37
Coverage of Certain Preventive Services Under the Affordable Care
Act
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: Elsewhere in this issue of the Federal Register, the IRS is
issuing temporary regulations (TD 9690) under the provisions of the
Patient Protection and Affordable Care Act (the Affordable Care Act)
that provide an alternative process that an eligible organization may
use to provide notice of its religious objections to providing
contraceptive coverage. The IRS is issuing the temporary regulations at
the same time that the Employee Benefits Security Administration of the
U.S. Department of Labor and the Office of Consumer Information and
Insurance Oversight of the U.S. Department of Health and Human Services
are issuing substantially similar interim final regulations with
respect to group health plans and health insurance coverage offered in
connection with a group health plan under the Employee Retirement
Income Security Act of 1974 and the Public Health Service Act. The
temporary regulations provide guidance to employers, group health
plans, and health insurance issuers providing group health insurance
coverage. The text of those temporary regulations also serves as the
text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by November 25, 2014.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129507-14), Room
5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered to:
CC:PA:LPD:PR (REG-129507-14), Courier's Desk, Internal Revenue Service,
1111 Constitution Avenue NW., Washington, DC 20224. Alternatively,
taxpayers may submit comments electronically via the Federal
eRulemaking Portal at https://www.regulations.gov (IRS REG-129507-14).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Karen
Levin at 202-317-5500; concerning submissions of comments, Regina
Johnson at 202-317-6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
The collection of information contained in this notice of proposed
rulemaking has been submitted to the Office of Management and Budget
for review in accordance with the Paperwork Reduction Act of 1995 (44
U.S.C. 3507(d)). Comments on the collection of information should be
sent to the Office of Management and Budget, Attn: Desk Officer for the
Department of the Treasury, Office of Information and Regulatory
Affairs, Washington, DC 20503, with copies to the Internal Revenue
Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP,
Washington, DC 20224. Comments on the collection of information should
be received by October 27, 2014. Comments are specifically requested
concerning:
Whether the proposed collection of information is
necessary for the proper performance of the functions of the Internal
Revenue Service, including whether the information will have practical
utility;
The accuracy of the estimated burdens associated with the
proposed collection of information (see the preamble to the temporary
regulations published elsewhere in this issue of the Federal Register);
How to enhance the quality, utility, and clarity of the
information to be collected;
How to minimize the burden of complying with the proposed
collection of information, including the application of automated
collection techniques or other forms of information technology; and
Estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
The collection of information is in Sec. 54.9815-2713AT (see the
temporary regulations published elsewhere in this issue of the Federal
Register). The temporary regulations provide an alternative means for
eligible organizations to provide notice of their religious objection
to HHS, concerning all, or a subset of, contraceptive services. The
temporary regulations will not result in any additional costs to
affected entities because they merely provide an alternative means for
eligible organizations to provide notice of their religious objection
to all, or a subset of, contraceptive services.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless it displays a valid
control number assigned by the Office of Management and Budget.
Books or records relating to a collection of information must be
retained as long as their contents may become material in the
administration of any internal revenue law. Generally tax returns and
tax return information are confidential, as required by 26 U.S.C. 6103.
Background
Temporary regulations are being published elsewhere in this issue
of the Federal Register. The proposed and temporary regulations are
being published as part of a joint rulemaking with the Department of
Labor and the Department of Health and Human Services (the joint
rulemaking). The text of those temporary regulations also serves as the
text of these proposed regulations. The preamble to the temporary
regulations explains the temporary regulations.
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 has also
been determined that section 553(b) of the Administrative Procedure Act
(5 U.S.C. chapter 5) does not apply to this proposed regulation. It is
hereby
[[Page 51118]]
certified that the collection of information contained in this notice
of proposed rulemaking will not have a significant impact on a
substantial number of small entities. Accordingly, a regulatory
flexibility analysis is not required. The temporary regulations will
not result in any additional costs to affected entities but will
provide an alternative means for eligible organizations to provide
notice of their religious objection to all, or a subset of,
contraceptive services. For this reason, the information collection
requirement will not impose a significant impact on a substantial
number of small entities. For further information and for analyses
relating to the joint rulemaking, see the preamble to the joint
rulemaking. Pursuant to section 7805(f) of the Internal Revenue Code,
this regulation has been submitted to the Chief Counsel for Advocacy of
the Small Business Administration for comment on its impact on small
business.
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 IRS. Comments are specifically requested on the clarity of the
proposed regulations and how they may be made easier to understand. All
comments will be available for public inspection and copying. A public
hearing may be scheduled if requested in writing by a person that
timely submits written comments. If a public hearing is scheduled,
notice of the date, time, and place for the hearing will be published
in the Federal Register.
Drafting Information
The principal author of these proposed regulations is Karen Levin,
Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities), IRS. The proposed regulations, as well as the
temporary regulations, have been developed in coordination with
personnel from the U.S. Department of Labor and the U.S. Department of
Health and Human Services.
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
0
Paragraph 1. The authority citation for part 54 continues to read, in
part, as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 54.9815-2713A is revised to read as follows:
Sec. 54.9815-2713A Accommodations in connection with coverage of
preventive health services.
[The text of proposed Sec. 54.9815-2713A is the same as the text
of Sec. 54.9815-2713AT published elsewhere in this issue of the
Federal Register].
John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2014-20256 Filed 8-22-14; 3:30 pm]
BILLING CODE 4830-01-P
