{"abstract":"This document contains final regulations that implement and provide guidance on the fees imposed by the Patient Protection and Affordable Care Act on issuers of certain health insurance policies and plan sponsors of certain self-insured health plans to fund the Patient- Centered Outcomes Research Trust Fund. These final regulations affect the issuers and plan sponsors that are directed to pay those fees.","action":"Final regulations.","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/2012/12/06/2012-29325.html","cfr_references":[{"chapter":null,"citation_url":null,"part":40,"title":26},{"chapter":null,"citation_url":null,"part":46,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"77 FR 72721","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective December 6, 2012.","disposition_notes":null,"docket_ids":["TD 9602"],"dockets":[],"document_number":"2012-29325","effective_on":"2012-12-06","end_page":72736,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/12/06/2012-29325.xml","html_url":"https://www.federalregister.gov/documents/2012/12/06/2012-29325/fees-on-health-insurance-policies-and-self-insured-plans-for-the-patient-centered-outcomes-research","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-29325?publication_date=2012-12-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-12-06/2012-29325/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":11410,"last_updated":"2026-10-23 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-12-06/pdf/2012-29325.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-29325.pdf?1354742637","publication_date":"2012-12-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/12/06/2012-29325.txt","regulation_id_number_info":{"1545-BK59":{"issue":"201310","html_url":"https://www.federalregister.gov/regulations/1545-BK59/fees-on-health-insurance-and-self-insured-plans","title":"Fees on Health Insurance and Self-Insured Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201310&RIN=1545-BK59&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BK59"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2011-0028","supporting_documents_count":0,"docket_id":"IRS-2011-0028","regulation_id_number":null,"title":"Fees on Health Insurance and Self-insured Plans","checked_regulationsdotgov_at":"2012-12-26T06:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":72721,"subtype":null,"title":"Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund","toc_doc":"Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund","toc_subject":null,"topics":["Excise taxes","Insurance","Reporting and recordkeeping requirements"],"type":"Rule","volume":77}