# Health Insurance Providers Fee
> **IRS** · Final and temporary regulations. · Published 2015-02-26 · Effective 2015-02-26 · 80 FR 10333
## Document
- **Document number:** 2015-03944
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 10333
- **CFR reference:** 26 CFR 57
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/02/26/2015-03944/health-insurance-providers-fee)
---
*AI Analytics · CC0 1.0*