Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking, 47656-47657 [2017-21854]

Download as PDF 47656 Federal Register / Vol. 82, No. 197 / Friday, October 13, 2017 / Proposed Rules before being made available for consumer use. Examples of this type of waste include trimmings from engineered wood product (EWP) panel manufacturing, sawdust from cutting logs, or remaining wood pieces from sawing a log into framing lumber. (c) Unfinished means an EWP that does not have any surface treatments applied at manufacture, such as factoryapplied coatings. Examples of such treatments may include paint or similar surface coating materials, wood glue, or metal fasteners, such as nails or screws. (d) Untreated means an EWP that does not have any additional finishes applied at manufacture. Examples of such finishes may include flame retardants or rot resistant finishes. (e) Virgin wood describes wood logs, fibers, chips, or layers that have not been recycled from a previous use. nlaroche on DSK9F9SC42PROD with PROPOSALS § 1252.3 Determinations for engineered wood products. (a) The following engineered wood products do not exceed the lead content limits with a high degree of assurance as that term is defined in 16 CFR part 1107: (i) Particleboard that is untreated and unfinished made from virgin wood or pre-consumer wood waste; (ii) Hardwood plywood that is untreated and unfinished made from virgin wood or pre-consumer wood waste; and (iii) Medium-density fiberboard that is untreated and unfinished made from virgin wood or pre-consumer wood waste. (b) The following engineered wood products do not exceed the ASTM F963 elements solubility limits set forth in 16 CFR part 1250 with a high degree of assurance as that term is defined in 16 CFR part 1107: (i) Particleboard that is untreated and unfinished made from virgin wood or pre-consumer wood waste; (ii) Hardwood plywood that is untreated and unfinished made from virgin wood or pre-consumer wood waste; and (iii) Medium-density fiberboard that is untreated and unfinished made from virgin wood or pre-consumer wood waste. (c) The following engineered wood products do not exceed the phthalates content limits with a high degree of assurance as that term is defined in 16 CFR part 1107: (i) Particleboard that is untreated and unfinished made from virgin wood or pre-consumer wood waste; (ii) Hardwood plywood that is untreated and unfinished made from virgin wood or pre-consumer wood VerDate Sep<11>2014 15:19 Oct 12, 2017 Jkt 244001 waste and does not contain PVAc adhesive formulations; and (iii) Medium-density fiberboard that is untreated and unfinished made from virgin wood or pre-consumer wood waste. (d) Accessible component parts of children’s products, children’s toys, and child care articles made with EWPs, listed in paragraphs (a) through (c) of this section are not required to be third party tested pursuant to section 14(a)(2) of the CPSA and 16 CFR part 1107. (e) Accessible component parts of children’s products, children’s toys, and child care articles made with engineered wood products not listed in paragraphs (a)–(c) of this section are required to be third party tested pursuant to section 14(a)(2) of the CPSA and 16 CFR part 1107. Alberta E. Mills, Acting Secretary, Consumer Product Safety Commission. [FR Doc. 2017–21980 Filed 10–12–17; 8:45 am] BILLING CODE 6355–01–P DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration 21 CFR Part 112 [Docket No. FDA–2011–N–0921] RIN 0910–ZA50 Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption; Extension of Compliance Dates for Subpart E; Correction AGENCY: Food and Drug Administration, [FR Doc. 2017–22182 Filed 10–12–17; 8:45 am] Proposed rule; correction. The Food and Drug Administration (FDA, the Agency, or we) is correcting a proposed rule that published in the Federal Register of September 13, 2017. That proposed rule proposes to extend, for covered produce other than sprouts, the dates for compliance with the agricultural water provisions in the ‘‘Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption’’ regulation. We are placing a corrected copy of the proposed rule in the docket. DATES: October 13, 2017. FOR FURTHER INFORMATION CONTACT: Samir Assar, Center for Food Safety and Applied Nutrition (HFS–317), Food and Drug Administration, 5001 Campus Dr., College Park, MD 20740, 240–402–1636. SUMMARY: PO 00000 Dated: October 10, 2017. Anna K. Abram, Deputy Commissioner for Policy, Planning, Legislation, and Analysis. BILLING CODE 4164–01–P HHS. ACTION: In the Federal Register of September 13, 2017 (82 FR 42963), FDA published the proposed rule ‘‘Standards for the Growing, Harvesting, Packing, and Holding of Produce for Human Consumption; Extension of Compliance Dates for Subpart E’’ with an omission. In FR Doc. 2017–19434, appearing on page 42963 in the Federal Register of September 13, 2017, the following correction is made: On page 42967, in the third column, the paragraph above the table is corrected to include the fourth sentence as follows: ‘‘There would be a reduction in benefits associated with extending the compliance dates as described previously. Consumers eating nonsprout covered produce would not enjoy the potential health benefits (i.e., reduced risk of illness) provided by the provisions of subpart E until 2 to 4 years (depending on the specific provision) later than originally established in the produce safety regulation. Thus, the annualized total benefits to consumers, discounted at 3 percent over 10 years, would decrease by $108 million from $1.033 billion to $925 million. Taking into consideration both the reduction in costs and the reduction in benefits, using a 3 (7) percent discount rate, the proposed rule would have negative annualized net benefits of $96 ($97) million. Estimated changes in benefits and costs as a result of this proposed extension are summarized in the following table.’’ SUPPLEMENTARY INFORMATION: Frm 00012 Fmt 4702 Sfmt 4702 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 54 [REG–129631–17] RIN 1545–BN91 Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: E:\FR\FM\13OCP1.SGM 13OCP1 Federal Register / Vol. 82, No. 197 / Friday, October 13, 2017 / Proposed Rules In this issue of the Federal Register, the Department of Treasury and the IRS are issuing two sets of temporary regulations related to section 9815 of the Internal Revenue Code. The first set of temporary regulations, as published in TD 9827, amends final regulations published under the provisions of the Patient Protection and Affordable Care Act (the Affordable Care Act) and relates to expanded exemptions to protect religious beliefs for entities and individuals with objections based on religious beliefs whose health plans are subject to a mandate of contraceptive coverage through guidance issued pursuant to the Affordable Care Act. These proposed regulations refer to the second set of temporary regulations, as published in TD 9828, which amends the first set of temporary regulations, as published in TD 9827, to add an exemption to protect moral convictions for entities and individuals with objections based on those beliefs whose health plans are subject to the mandate of contraceptive coverage. DATES: Written or electronic comments and requests for a public hearing must be received by December 5, 2017. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–129631–17), 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–129631–17), 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 http:// www.regulations.gov (IRS REG–129631– 17). 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: nlaroche on DSK9F9SC42PROD with PROPOSALS SUMMARY: Background and Explanation of Provisions The temporary regulations published elsewhere in this issue of the Federal Register add §§ 54.9815–2713T and 54.9815–2713AT to the Miscellaneous Excise Tax Regulations, as published in TD 9827 in the Rules section of 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). VerDate Sep<11>2014 15:19 Oct 12, 2017 Jkt 244001 The temporary regulations provide guidance to certain entities and individuals whose health plans are subject to a mandate of contraceptive coverage and does not alter the discretion of the Health Resources and Services Administration, a component of the U.S. Department of Health and Human Services, to maintain the guidelines requiring contraceptive coverage where no regulatorily recognized objection exists. The temporary regulations also leave in place the accommodation process as an optional process for certain exempt entities that wish to use it voluntarily and does not alter other Federal programs that provide free or subsidized contraception for women at risk of unintended pregnancy. The preamble to the temporary regulations explains the temporary regulations and these proposed regulations. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented by Executive Order 13563. Therefore, a regulatory assessment is not required. For the applicability of the Regulatory Flexibility Act (5 U.S.C. Chapter 6), please see section VI.C. of the temporary regulations. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on the regulations’ impact on small businesses. 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 PO 00000 Frm 00013 Fmt 4702 Sfmt 9990 47657 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 Paragraph 1. The authority citation for part 54 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * § 54.9815–2713T [Amended] Par 2. Section 54.9815–2713T, as added elsewhere in this issue of the Federal Register, is amended in paragraph (a)(1)(iv) by removing the language ‘‘147.131 and 147.132’’ adding in its place ‘‘147.131, 147.132, and 147.133’’. ■ § 54.9815–2713AT [Amended] Par. 3. Section 54.9815–2713AT, as added elsewhere in this issue of the Federal Register, is amended: ■ a. In paragraph (a)(1) by removing the language ‘‘(ii)’’ and adding in its place ‘‘(ii), or 45 CFR 147.133(a)(1)(i) or (ii)’’. ■ b. In paragraph (a)(2) by adding the language ‘‘or 147.133(a)’’ after ‘‘147.132(a)’’. ■ c. In paragraph (b)(1)(ii) introductory text by removing the language ‘‘147.132’’ and adding in its place ‘‘147.132(ii) or 147.133’’. ■ d. In paragraph (b)(1)(ii)(B) by adding the language ‘‘or 147.133’’ after ‘‘147.132’’. ■ e. In paragraph (c)(1)(ii) introductory text by adding the language ‘‘or 147.133’’ after ‘‘147.132’’. ■ f. In paragraph (c)(1)(ii)(B) by adding the language ‘‘or 147.133’’ after ‘‘147.132’’. ■ g. In paragraph (c)(2) introductory text by adding the language ‘‘or 147.133’’ after ‘‘147.132’’. ■ Kirsten Wielobob, Deputy Commissioner for Services and Enforcement. [FR Doc. 2017–21854 Filed 10–6–17; 11:15 am] BILLING CODE 4830–01–P E:\FR\FM\13OCP1.SGM 13OCP1

Agencies

[Federal Register Volume 82, Number 197 (Friday, October 13, 2017)]
[Proposed Rules]
[Pages 47656-47657]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21854]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[REG-129631-17]
RIN 1545-BN91


Moral Exemptions and Accommodations for Coverage of Certain 
Preventive Services Under the Affordable Care Act; Proposed Rulemaking

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

-----------------------------------------------------------------------

[[Page 47657]]

SUMMARY: In this issue of the Federal Register, the Department of 
Treasury and the IRS are issuing two sets of temporary regulations 
related to section 9815 of the Internal Revenue Code. The first set of 
temporary regulations, as published in TD 9827, amends final 
regulations published under the provisions of the Patient Protection 
and Affordable Care Act (the Affordable Care Act) and relates to 
expanded exemptions to protect religious beliefs for entities and 
individuals with objections based on religious beliefs whose health 
plans are subject to a mandate of contraceptive coverage through 
guidance issued pursuant to the Affordable Care Act. These proposed 
regulations refer to the second set of temporary regulations, as 
published in TD 9828, which amends the first set of temporary 
regulations, as published in TD 9827, to add an exemption to protect 
moral convictions for entities and individuals with objections based on 
those beliefs whose health plans are subject to the mandate of 
contraceptive coverage.

DATES: Written or electronic comments and requests for a public hearing 
must be received by December 5, 2017.

ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129631-17), 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-129631-17), 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 http://www.regulations.gov (IRS REG-129631-17).

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: 

Background and Explanation of Provisions

    The temporary regulations published elsewhere in this issue of the 
Federal Register add Sec. Sec.  54.9815-2713T and 54.9815-2713AT to the 
Miscellaneous Excise Tax Regulations, as published in TD 9827 in the 
Rules section of 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 temporary regulations provide 
guidance to certain entities and individuals whose health plans are 
subject to a mandate of contraceptive coverage and does not alter the 
discretion of the Health Resources and Services Administration, a 
component of the U.S. Department of Health and Human Services, to 
maintain the guidelines requiring contraceptive coverage where no 
regulatorily recognized objection exists. The temporary regulations 
also leave in place the accommodation process as an optional process 
for certain exempt entities that wish to use it voluntarily and does 
not alter other Federal programs that provide free or subsidized 
contraception for women at risk of unintended pregnancy. The preamble 
to the temporary regulations explains the temporary regulations and 
these proposed regulations.

Special Analyses

    Certain IRS regulations, including this one, are exempt from the 
requirements of Executive Order 12866, as supplemented by Executive 
Order 13563. Therefore, a regulatory assessment is not required.
    For the applicability of the Regulatory Flexibility Act (5 U.S.C. 
Chapter 6), please see section VI.C. of the temporary regulations.
    Pursuant to section 7805(f) of the Internal Revenue Code, this 
notice of proposed rulemaking has been submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on the 
regulations' impact on small businesses.

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 * * *


Sec.  54.9815-2713T   [Amended]

0
Par 2. Section 54.9815-2713T, as added elsewhere in this issue of the 
Federal Register, is amended in paragraph (a)(1)(iv) by removing the 
language ``147.131 and 147.132'' adding in its place ``147.131, 
147.132, and 147.133''.


Sec.  54.9815-2713AT   [Amended]

0
Par. 3. Section 54.9815-2713AT, as added elsewhere in this issue of the 
Federal Register, is amended:
0
a. In paragraph (a)(1) by removing the language ``(ii)'' and adding in 
its place ``(ii), or 45 CFR 147.133(a)(1)(i) or (ii)''.
0
b. In paragraph (a)(2) by adding the language ``or 147.133(a)'' after 
``147.132(a)''.
0
c. In paragraph (b)(1)(ii) introductory text by removing the language 
``147.132'' and adding in its place ``147.132(ii) or 147.133''.
0
d. In paragraph (b)(1)(ii)(B) by adding the language ``or 147.133'' 
after ``147.132''.
0
e. In paragraph (c)(1)(ii) introductory text by adding the language 
``or 147.133'' after ``147.132''.
0
f. In paragraph (c)(1)(ii)(B) by adding the language ``or 147.133'' 
after ``147.132''.
0
g. In paragraph (c)(2) introductory text by adding the language ``or 
147.133'' after ``147.132''.

Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2017-21854 Filed 10-6-17; 11:15 am]
 BILLING CODE 4830-01-P