other · IRS · Rule · Published 2013-11-29 · Effective 2013-11-29 · 78 FR 71476
Document
Document number
2013-28412
Federal Register citation
78 FR 71476
CFR reference
26 CFR 57
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2013-11-29
Effective date
2013-11-29
Treasury docket
TD 9643
Abstract
This document contains final regulations relating to the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee is imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The regulations affect persons engaged in the business of providing health insurance for United States health risks.