other · IRS · Rule · Published 2018-02-26 · Effective 2018-02-22 · 83 FR 8173
Document
Document number
2018-03884
Federal Register citation
83 FR 8173
CFR reference
26 CFR 57
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2018-02-26
Effective date
2018-02-22
Treasury docket
TD 9830
Abstract
This document contains final 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 final regulations supersede and adopt the text of temporary regulations that provide rules for the definition of a covered entity. The final regulations affect persons engaged in the business of providing health insurance for United States health risks.