Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act; Proposed Rulemaking, 47658-47659 [2017-21856]
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47658
Federal Register / Vol. 82, No. 197 / Friday, October 13, 2017 / Proposed Rules
FOR FURTHER INFORMATION CONTACT:
DEPARTMENT OF THE TREASURY
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:
Internal Revenue Service
26 CFR Part 54
[REG–115615–17]
RIN 1545–BN92
Religious 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:
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 that first set of
temporary regulations. The second set of
temporary regulations, as published in
TD 9828, 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–115615–17), 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–115615–17),
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 https://
www.regulations.gov (IRS REG–115615–
17).
nlaroche on DSK9F9SC42PROD with PROPOSALS
SUMMARY:
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15:19 Oct 12, 2017
Jkt 244001
Background and Explanation of
Provisions
The temporary regulations published
elsewhere in this issue of the Federal
Register amend §§ 54.9815–2713 and
54.9815–2713A of the Miscellaneous
Excise Tax Regulations. The temporary
regulations provide guidance to certain
entities and individuals whose health
plans are subject to a mandate of
contraceptive coverage and do 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 do not alter other Federal programs
that provide free or subsidized
contraception for women at risk of
unintended pregnancy. 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 further 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,
PO 00000
Frm 00014
Fmt 4702
Sfmt 4702
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
Paragraph 1. The authority citation
for part 54 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 54.9815–2713 is
revised to read as follows:
■
§ 54.9815–2713 Coverage of preventive
health services.
[The text of proposed § 54.9815–2713
is the same as the text of § 54.9815–
2713T(a) through (d) published
elsewhere in this issue of the Federal
Register].
■ Par. 3. 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(a) through (f)
E:\FR\FM\13OCP1.SGM
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47659
Federal Register / Vol. 82, No. 197 / Friday, October 13, 2017 / Proposed Rules
published elsewhere in this issue of the
Federal Register].
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2017–21856 Filed 10–6–17; 11:15 am]
BILLING CODE 4830–01–P
POSTAL SERVICE
39 CFR Part 111
New Mailing Standards for Domestic
Mailing Services Products
Postal ServiceTM.
ACTION: Proposed rule.
AGENCY:
On October 3, 2017, the Postal
Service (USPS) filed a notice of mailing
services price adjustments with the
Postal Regulatory Commission (PRC).
The proposed price adjustments are
scheduled to become effective on
January 21, 2018. This proposed rule
contains the revisions to Mailing
Standards of the United States Postal
Service, Domestic Mail Manual (DMM®)
that we would adopt to implement rule
changes coincident with the price
adjustments.
SUMMARY:
Submit comments on or before
November 13, 2017.
ADDRESSES: Mail or deliver written
comments to the manager, Product
Classification, U.S. Postal Service, 475
L’Enfant Plaza SW., Room 4446,
Washington, DC 20260–5015. If sending
comments by email, include the name
and address of the commenter and send
to ProductClassification@usps.gov, with
a subject line of ‘‘January 2018 Domestic
Mailing Services Proposal.’’ Faxed
comments are not accepted. You may
inspect and photocopy all written
comments, by appointment only, at
USPS® Headquarters Library, 475
L’Enfant Plaza SW., 11th Floor North,
Washington, DC, 20260. These records
are available for review on Monday
through Friday, 9 a.m.–4 p.m., by
calling 202–268–2906.
FOR FURTHER INFORMATION CONTACT:
Jacqueline Erwin at (202) 268–2158, or
Lizbeth Dobbins at (202) 268–3789.
SUPPLEMENTARY INFORMATION: Proposed
prices will be available under Docket
No. R2018–1 on the Postal Regulatory
Commission’s Web site at www.prc.gov.
The Postal Service’s proposed rule
includes: Changes to prices, mail
classification updates, modifications to
mail preparation standards, and minor
revisions to the DMM to condense
language and/or eliminate redundancy.
nlaroche on DSK9F9SC42PROD with PROPOSALS
DATES:
VerDate Sep<11>2014
15:19 Oct 12, 2017
Jkt 244001
Add Bound Printed Matter Flats Up to
24 Ounces to Comail DSCF or DDU
Only
Zone Charts Revision: Priority Mail to
APO/FPO/DPO Processing at Chicago
ISC
Currently, the USPS allows
authorized mailers to combine USPS
Marketing Mail flats and Periodicals
flats in a single mailing. Each mailpiece
must meet the standards for the mail
class, and Periodicals publications must
be authorized or pending original or
additional entry at the office of mailing.
Mailers must prepare pieces in bundles
on pallets.
The USPS proposes allowing Bound
Printed Matter (BPM) Flats up to 24
ounces to be included in the current
comailing structure which includes
USPS Marketing Mail flats and
Periodicals flats up to 24 ounces entered
at a Destination Sectional Center
Facility, (DSCF) or a Destination
Delivery Unit, (DDU). The maximum
weight of comailed BPM and Periodicals
flats is 24 ounces per piece within the
same bundle. Pieces within the bundle
must be in line-of-travel, LOT,
sequence. These bundles must not
contain more than half of the heavier
pieces. Note that comail bundles which
contain all three classes of mail assume
the service standard of USPS Marketing
Mail. If bundles are made only of
Periodicals and Bound Printed Matter
Flats, then the service standard adopted
will be the lesser of the two. This
proposal includes CoPal, which allows
the mixing of class-specific, bundles on
the same pallet, which can also include
mixed class bundles (comail). If BPM
bundles are included on the same pallet,
then this CoPal pallet must be DSCF or
DDU entry only.
The Postal Service is proposing a
change to all zone charts to reflect
Priority Mail to APO/FPO/DPO
destinations will only be processed at
the Chicago ISC.
List of Subjects in 39 CFR Part 111
Administrative practice and
procedure, Postal Service.
Although we are exempt from the
notice and comment requirements of the
Administrative Procedure Act (5 U.S.C.
553(b), (c)) regarding proposed
rulemaking by 39 U.S.C. 410(a), we
invite public comments on the
following proposed revisions to Mailing
Standards of the United States Postal
Service, Domestic Mail Manual (DMM),
incorporated by reference in the Code of
Federal Regulations. See 39 CFR 111.1.
Accordingly, 39 CFR part 111 is
proposed to be amended as follows:
PART 111—[AMENDED]
1. The authority citation for 39 CFR
part 111 continues to read as follows:
■
Authority: 5 U.S.C. 552(a); 13 U.S.C. 301–
307; 18 U.S.C. 1692–1737; 39 U.S.C. 101,
401, 403, 404, 414, 416, 3001–3011, 3201–
3219, 3403–3406, 3621, 3622, 3626, 3632,
3633, and 5001.
2. Revise the following sections of
Mailing Standards of the United States
Postal Service, Domestic Mail Manual
(DMM), as follows:
■
Mailing Standards of the United States
Postal Service, Domestic Mail Manual
(DMM)
*
*
Order of Pallet Preparation for Carrier
Route (CR) Pallets in Non-FSS Zones
700
Special Standards
*
*
Currently, the pallet preparation
requirements for Carrier Route pallets in
Non-FSS zones allows merged 5-digit
scheme pallets as the first required
sortation, followed by 5-digit scheme
carrier routes, 5-digit scheme, and
merged 5-digit pallets.
The USPS is considering updating the
order of pallet preparation, to increase
the number of pure CR Pallets (as
opposed to 5-Digit Merged Pallets)
presented in non-FSS zones. This will
be accomplished by moving 5-digit
Scheme Carrier Route pallets ahead of
Merged 5-digit Scheme pallets. This
includes both USPS Marketing Mail and
Periodicals. This change would increase
the amount of mail eligible for a CR
pallet discount, resulting in eligibility
for lower prices on the mail.
705 Advanced Preparation and
Special Postage Payment Systems
PO 00000
Frm 00015
Fmt 4702
Sfmt 4702
*
*
*
*
*
*
*
*
*
*
*
10.0 Merging Bundles of Flats Using
the City State Product
10.1
*
Periodicals
*
10.1.5
*
*
*
Pallet Preparation and Labeling
[Revise the second sentence in the
introductory text of 10.1.5 to read as
follows:]
* * * When sortation under this
option is performed, mailers must
prepare all 5-digit scheme carrier routes,
merged 5-digit scheme, 5-digit carrier
routes, and merged 5-digit pallets that
are possible in the mailing based on the
volume of mail to the destination using
E:\FR\FM\13OCP1.SGM
13OCP1
]]>Agencies
[Federal Register Volume 82, Number 197 (Friday, October 13, 2017)]
[Proposed Rules]
[Pages 47658-47659]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21856]
[[Page 47658]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG-115615-17]
RIN 1545-BN92
Religious 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.
-----------------------------------------------------------------------
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 that first set of temporary regulations. The
second set of temporary regulations, as published in TD 9828, 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-115615-17), 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-115615-17), 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 https://www.regulations.gov (IRS REG-115615-17).
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 amend Sec. Sec. 54.9815-2713 and 54.9815-2713A of the
Miscellaneous Excise Tax Regulations. The temporary regulations provide
guidance to certain entities and individuals whose health plans are
subject to a mandate of contraceptive coverage and do 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 do not
alter other Federal programs that provide free or subsidized
contraception for women at risk of unintended pregnancy. 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 further 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 * * *
0
Par. 2. Section 54.9815-2713 is revised to read as follows:
Sec. 54.9815-2713 Coverage of preventive health services.
[The text of proposed Sec. 54.9815-2713 is the same as the text of
Sec. 54.9815-2713T(a) through (d) published elsewhere in this issue of
the Federal Register].
0
Par. 3. 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(a) through (f)
[[Page 47659]]
published elsewhere in this issue of the Federal Register].
Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2017-21856 Filed 10-6-17; 11:15 am]
BILLING CODE 4830-01-P
