Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
other · Treasury · Rule · Published 2013-08-15 · Effective 2013-08-15 · 78 FR 49681
Document
Document number
2013-19931
Federal Register citation
78 FR 49681
CFR reference
26 CFR 53
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
Treasury
Publication date
2013-08-15
Effective date
2013-08-15
Treasury docket
TD 9629
Abstract
This document contains final and temporary regulations that provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment (CHNA) requirements for any taxable year. The regulations affect charitable hospital organizations. This action is necessary to implement section 9007(b) of the Patient Protection and Affordable Care Act of 2010. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.