{"abstract":"This document contains proposed regulations providing guidance under section 4980H of the Internal Revenue Code (Code) with respect to the shared responsibility for employers regarding employee health coverage. These proposed regulations would affect only employers that meet the definition of \"applicable large employer\" as described in these proposed regulations. As discussed in section X of this preamble, employers may rely on these proposed regulations for guidance pending the issuance of final regulations or other applicable guidance. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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/2013/01/02/2012-31269.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":54,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"78 FR 218","comment_url":"http://www.regulations.gov/commenton/IRS-2013-0001-0001","comments_close_on":"2013-03-18","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by March 18, 2013. Outlines of topics to be discussed at the public hearing scheduled for April 23, 2013, at 10:00 a.m., must be received by April 3, 2013.","disposition_notes":null,"docket_ids":["REG-138006-12"],"dockets":[{"supporting_documents":[],"agency_name":null,"documents":[{"comment_count":557,"comment_start_date":"2013-01-02","updated_at":"2025-01-28T00:00:52.293-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2013-0001-0001","allow_late_comments":true,"id":"IRS-2013-0001-0001","comment_end_date":"2013-03-19","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2013-0001","title":"Shared Responsibility for Employers Regarding Health Coverage"}],"document_number":"2012-31269","effective_on":null,"end_page":253,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/01/02/2012-31269.xml","html_url":"https://www.federalregister.gov/documents/2013/01/02/2012-31269/shared-responsibility-for-employers-regarding-health-coverage","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-31269?publication_date=2013-01-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-01-02/2012-31269/mods.xml","not_received_for_publication":null,"page_length":36,"page_views":{"count":37885,"last_updated":"2026-10-22 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-01-02/pdf/2012-31269.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-31269.pdf?1356729431","publication_date":"2013-01-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/01/02/2012-31269.txt","regulation_id_number_info":{"1545-BL33":{"issue":"201310","html_url":"https://www.federalregister.gov/regulations/1545-BL33/shared-responsibility-for-employers-regarding-health-coverage","title":"Shared Responsibility for Employers Regarding Health Coverage","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201310&RIN=1545-BL33&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL33"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL33/shared-responsibility-for-employers-regarding-health-coverage","title":"Shared Responsibility for Employers Regarding Health Coverage"},"comments_count":557,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0001","supporting_documents_count":0,"docket_id":"IRS-2013-0001","document_id":"IRS-2013-0001-0001","regulation_id_number":"1545-BL33","title":"Shared Responsibility for Employers Regarding Health Coverage","checked_regulationsdotgov_at":"2025-01-29T02:00:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2013-0001-0001","significant":false,"signing_date":null,"start_page":218,"subtype":null,"title":"Shared Responsibility for Employers Regarding Health Coverage","toc_doc":"Shared Responsibility for Employers Regarding Health Coverage","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Pensions","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":78}