Internal Revenue Service January 2, 2013 – Federal Register Recent Federal Regulation Documents

Shared Responsibility for Employers Regarding Health Coverage
Document Number: 2012-31269
Type: Proposed Rule
Date: 2013-01-02
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations providing guidance under section 4980H of the Internal Revenue Code (Code) with respect to the shared responsibility for employers regarding employee health coverage. These proposed regulations would affect only employers that meet the definition of ``applicable large employer'' as described in these proposed regulations. As discussed in section X of this preamble, employers may rely on these proposed regulations for guidance pending the issuance of final regulations or other applicable guidance. This document also provides notice of a public hearing on these proposed regulations.