Manner of Federal Executions, 76979 [C1-2020-25867]
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Federal Register / Vol. 85, No. 231 / Tuesday, December 1, 2020 / Rules and Regulations
§ 1.6011–8 Requirement of income tax
return for taxpayers who claim the premium
tax credit under section 36B.
(a) Requirement of return. Except as
otherwise provided in this paragraph
(a), a taxpayer who receives the benefit
of advance payments of the premium
tax credit (advance credit payments)
under section 36B must file an income
tax return for that taxable year on or
before the due date for the return
(including extensions of time for filing)
and reconcile the advance credit
payments. However, if advance credit
payments are made for coverage of an
individual who is not included in any
taxpayer’s family, as defined in § 1.36B–
1(d), the taxpayer who attested to the
Exchange to the intention to include
such individual in the taxpayer’s family
as part of the advance credit payment
eligibility determination for coverage of
the individual must file a tax return and
reconcile the advance credit payments.
(b) Applicability dates—(1) In general.
Except as provided in paragraph (b)(2)
of this section, paragraph (a) of this
section applies for taxable years ending
on or after December 31, 2020.
(2) Prior periods. Paragraph (a) of this
section as contained in 26 CFR part 1
edition revised as of April 1, 2016,
applies to taxable years ending after
December 31, 2013, and beginning
before January 1, 2017. Paragraph (a) of
this section as contained in 26 CFR part
1 edition revised as of April 1, 2020,
applies to taxable years beginning after
December 31, 2016, and ending before
December 31, 2020.
[FR Doc. C1–2020–25867 Filed 11–30–20; 8:45 am]
BILLING CODE 1301–00–D
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Centers for Medicare & Medicaid
Services
45 CFR Part 153
[CMS–9913–F]
RIN 0938–AU23
Amendments to the HHS-Operated
Risk Adjustment Data Validation (HHS–
RADV) Under the Patient Protection
and Affordable Care Act’s HHSOperated Risk Adjustment Program
Centers for Medicare &
Medicaid Services (CMS), Department
of Health and Human Services (HHS).
ACTION: Final rule.
AGENCY:
[Docket Number OAG 171; AG Order No.
4911–2020 ]
This final rule adopts certain
changes to the risk adjustment data
validation error estimation methodology
beginning with the 2019 benefit year for
states where the Department of Health
and Human Services (HHS) operates the
risk adjustment program. This rule is
finalizing changes to the HHS–RADV
error estimation methodology, which is
used to calculate adjusted risk scores
and risk adjustment transfers, beginning
with the 2019 benefit year of HHS–
RADV. This rule also finalizes a change
to the benefit year to which HHS–RADV
adjustments to risk scores and risk
adjustment transfers would be applied
beginning with the 2020 benefit year of
HHS–RADV. These policies seek to
further the integrity of HHS–RADV,
address stakeholder feedback, promote
fairness, and improve the predictability
of HHS–RADV adjustments.
DATES: These regulations are effective
on December 31, 2020.
FOR FURTHER INFORMATION CONTACT:
Allison Yadsko, (410) 786–1740; Joshua
Paul, (301) 492–4347; Adrianne
Patterson, (410) 786–0686; and Jaya
Ghildiyal, (301) 492–5149.
SUPPLEMENTARY INFORMATION:
RIN 1105–AB63
I. Background
Manner of Federal Executions
A. Legislative and Regulatory Overview
Correction
In rule document 2020–25867
beginning on page 75846 in the issue of
Friday, November 27, 2020, make the
following correction:
The Patient Protection and Affordable
Care Act (Pub. L. 111–148) was enacted
on March 23, 2010; the Health Care and
Education Reconciliation Act of 2010
(Pub. L. 111–152) was enacted on March
30, 2010. These statutes are collectively
Sunita Lough,
Deputy Commissioner for Services and
Enforcement.
Approved: September 4, 2020.
David J. Kautter,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2020–26200 Filed 11–27–20; 11:15 am]
BILLING CODE 4830–01–P
DEPARTMENT OF JUSTICE
Office of the Attorney General
28 CFR Part 26
khammond on DSKJM1Z7X2PROD with RULES3
On page 75846, in the third column,
in the last line, ‘‘December 24, 2020’’
should read ‘‘December 28, 2020.’’
VerDate Sep<11>2014
16:24 Nov 30, 2020
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SUMMARY:
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76979
referred to as ‘‘PPACA’’ in this final
rule. Section 1343 of the PPACA 1
established a permanent risk adjustment
program to provide payments to health
insurance issuers that attract higherthan-average risk populations, such as
those with chronic conditions, funded
by payments from those that attract
lower-than-average risk populations,
thereby reducing incentives for issuers
to avoid higher-risk enrollees. The
PPACA directs the Secretary of the
Department of Health and Human
Services (Secretary), in consultation
with the states, to establish criteria and
methods to be used in carrying out risk
adjustment activities, such as
determining the actuarial risk of
enrollees in risk adjustment covered
plans within a state market risk pool.2
The statute also provides that the
Secretary may utilize criteria and
methods similar to the ones utilized
under Medicare Parts C or D.3
Consistent with section 1321(c)(1) of the
PPACA, the Secretary is responsible for
operating the risk adjustment program
on behalf of any state that elected not
to do so. For the 2014 through 2016
benefit years, all states and the District
of Columbia, except Massachusetts,
participated in the HHS-operated risk
adjustment program. Since the 2017
benefit year, all states and the District of
Columbia have participated in the HHSoperated risk adjustment program.
Data submission requirements for the
HHS-operated risk adjustment program
are set forth at 45 CFR 153.700 through
153.740. Each issuer is required to
establish and maintain an External Data
Gathering Environment (EDGE) server
on which the issuer submits masked
enrollee demographics, claims, and
encounter diagnosis-level data in a
format specified by the Department of
Health and Human Services (HHS).
Issuers must also execute software
provided by HHS on their respective
EDGE servers to generate summary
reports, which HHS uses to calculate the
enrollee-level risk scores to determine
the average plan liability risk scores for
each state market risk pool, the
individual issuers’ plan liability risk
scores, and the transfer amounts by state
market risk pool for the applicable
benefit year.4
Pursuant to 45 CFR 153.350, HHS
performs HHS–RADV to validate the
accuracy of data submitted by issuers
1 42
U.S.C. 18063.
U.S.C. 18063(a) and (b).
3 42 U.S.C. 18063(b).
4 HHS also uses the data issuers submit to their
EDGE servers for the calculation of the high-cost
risk pool payments and charges added to the HHS
risk adjustment methodology beginning with the
2018 benefit year.
2 42
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]]>Agencies
[Federal Register Volume 85, Number 231 (Tuesday, December 1, 2020)]
[Rules and Regulations]
[Page 76979]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2020-25867]
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DEPARTMENT OF JUSTICE
Office of the Attorney General
28 CFR Part 26
[Docket Number OAG 171; AG Order No. 4911-2020 ]
RIN 1105-AB63
Manner of Federal Executions
Correction
In rule document 2020-25867 beginning on page 75846 in the issue of
Friday, November 27, 2020, make the following correction:
On page 75846, in the third column, in the last line, ``December
24, 2020'' should read ``December 28, 2020.''
[FR Doc. C1-2020-25867 Filed 11-30-20; 8:45 am]
BILLING CODE 1301-00-D
