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 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