{"abstract":"This document contains proposed regulations that provide guidance regarding the requirements for charitable hospital organizations relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections. The regulations reflect changes to the law made by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2012/06/26/2012-15537.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"77 FR 38148","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Comments and requests for a public hearing must be received by September 24, 2012.","disposition_notes":null,"docket_ids":["REG-130266-11"],"dockets":[],"document_number":"2012-15537","effective_on":null,"end_page":38169,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/06/26/2012-15537.xml","html_url":"https://www.federalregister.gov/documents/2012/06/26/2012-15537/additional-requirements-for-charitable-hospitals","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-15537?publication_date=2012-06-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-06-26/2012-15537/mods.xml","not_received_for_publication":null,"page_length":22,"page_views":{"count":9761,"last_updated":"2026-04-27 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-06-26/pdf/2012-15537.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-15537.pdf?1340378237","publication_date":"2012-06-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/06/26/2012-15537.txt","regulation_id_number_info":{"1545-BK57":{"issue":"201410","html_url":"https://www.federalregister.gov/regulations/1545-BK57/additional-requirements-for-charitable-hospitals","title":"Additional Requirements for Charitable Hospitals","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201410&RIN=1545-BK57&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BK57"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BK57/additional-requirements-for-charitable-hospitals","title":"Additional Requirements for Charitable Hospitals"},"comments_count":224,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2012-0036","supporting_documents_count":0,"docket_id":"IRS-2012-0036","document_id":"IRS-2012-0036-0001","regulation_id_number":"1545-BK57","title":"Additional Requirements for Charitable Hospitals","checked_regulationsdotgov_at":"2022-02-19T04:30:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":38148,"subtype":null,"title":"Additional Requirements for Charitable Hospitals","toc_doc":"Additional Requirements for Charitable Hospitals","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":77}