other · IRS · Rule · Published 2015-02-26 · Effective 2015-02-26 · 80 FR 10333
Document
Document number
2015-03944
Federal Register citation
80 FR 10333
CFR reference
26 CFR 57
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2015-02-26
Effective date
2015-02-26
Treasury docket
TD 9711
Abstract
This document contains temporary regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The temporary regulations are necessary to clarify certain terms in section 9010. The temporary regulations affect persons engaged in the business of providing health insurance for United States health risks. The text of the temporary regulations also serves as the text of the proposed regulations (REG-143416-14) published in the Proposed Rules section in this issue of the Federal Register.