{"abstract":"This document contains proposed 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 proposed regulations affect the issuers and plan sponsors that are directed to pay those fees. This document also contains a request for comments and provides notice of 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/2012/04/17/2012-9173.html","cfr_references":[{"chapter":null,"citation_url":null,"part":40,"title":26},{"chapter":null,"citation_url":null,"part":46,"title":26}],"citation":"77 FR 22691","comment_url":null,"comments_close_on":"2012-07-16","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by July 16, 2012. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for Wednesday, August 8, 2012, at 10 a.m., must be received by July 30, 2012.","disposition_notes":null,"docket_ids":["REG-136008-11"],"dockets":[],"document_number":"2012-9173","effective_on":null,"end_page":22706,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/04/17/2012-9173.xml","html_url":"https://www.federalregister.gov/documents/2012/04/17/2012-9173/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/2012-9173?publication_date=2012-04-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-04-17/2012-9173/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":5739,"last_updated":"2026-07-26 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-04-17/pdf/2012-9173.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-09173.pdf?1334261833","publication_date":"2012-04-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/04/17/2012-9173.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_count":26,"agency_id":"IRS","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","document_id":"IRS-2011-0028-0001","regulation_id_number":null,"title":"Fees on Health Insurance and Self-insured Plans","checked_regulationsdotgov_at":"2022-02-24T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":22691,"subtype":null,"title":"Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund","toc_doc":"Patient-Centered Outcomes Research Trust Fund","toc_subject":"Fees on Health Insurance Policies and Self-Insured Plans:","topics":["Excise taxes","Insurance","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":77}