Proposed Collection; Comment Request for Regulations Project, 9945 [2016-04313]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 81, Number 38 (Friday, February 26, 2016)]
[Notices]
[Page 9945]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-04313]



[[Page 9945]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulations Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments regarding the 
burden estimate or any other aspect of this collection of information 
entitled ``Affordable Care Act--Summary of Benefits and Coverage 
Disclosures.''

DATES: Written comments should be received on or before March 28, 2016 
to be assured of consideration.

ADDRESSES: Direct all written comments to Carrie Holland, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Tuawana 
Pinkston at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
Tuawana.Pinkston@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Affordable Care Act--Summary of Benefits and Coverage 
Disclosures.
    OMB Number: 1545-2229.
    Regulation Number: TD 9724.
    Abstract: This information collection request (ICR) document seeks 
OMB approval of the revision to the summary of benefits and coverage 
and uniform glossary pursuant to 26 CFR 54.9815-2715. The Patient 
Protection and Affordable Care Act amends the Public Health Service Act 
by adding section 2715 ``Development and Utilization of Uniform 
Explanation of Coverage Documents and Standardized Definitions.'' This 
section directs the Department of Health and Human Services, the 
Department of Labor, and the Department of the Treasury (collectively, 
the Departments), in consultation with the National Association of 
Insurance Commissioners and a working group comprised of stakeholders, 
to develop standards for use by a group health plan and a health 
insurance issuer in compiling and providing to applicants, enrollees, 
policyholders, and certificate holders a summary of benefits and 
coverage explanation that accurately describes the benefits and 
coverage under the applicable plan or coverage. A final rule was 
published on February 14, 2012 containing the documents. A proposed 
rule, and proposed templates, instructions and related materials were 
published in the Federal Register on December 30, 2014. A final rule 
was published on June 16, 2015. The Departments are proposing to 
finalize, as of April 1, 2016, the templates, instructions and related 
materials and this ICR relates to them.\1\
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    \1\ The final template, instructions and related materials are 
expected to be posted on the DOL/EBSA Web site and the CMS/The 
Center for Consumer Information & Insurance Oversight Web site.
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    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This information collection is being 
submitted for revision purposes.
    Type of Review: Renewal of a currently approved collection.
    Affected Public: Businesses and other for-profit organizations, 
Not-for-profit institutions.
    Estimated Number of Respondents: 2,388,923.
    Estimated Time per Respondent: 0.1806 hours.
    Estimated Total Annual Burden Hours: 431,552 hours.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. 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.
    Request For Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: February 24, 2016.
Carrie Holland,
Director, Tax Forms and Publication.
[FR Doc. 2016-04313 Filed 2-25-16; 8:45 am]
BILLING CODE 4830-01-P