# Health Insurance Providers Fee
> **IRS** · Final regulations and removal of temporary regulations. · Published 2018-02-26 · Effective 2018-02-22 · 83 FR 8173
## Document
- **Document number:** 2018-03884
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 83 FR 8173
- **CFR reference:** 26 CFR 57
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/02/26/2018-03884/health-insurance-providers-fee)
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