{"abstract":"This document contains proposed regulations relating to the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining minimum essential coverage. 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/2013/02/01/2013-02141.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"78 FR 7314","comment_url":null,"comments_close_on":"2013-05-02","correction_of":null,"corrections":["https://www.federalregister.gov/api/v1/documents/C1-2013-02141"],"dates":"Comments must be received by May 2, 2013. Outlines of topics to be discussed at the public hearing scheduled for May 29, 2013, at 10 a.m., must be received by May 3, 2013.","disposition_notes":null,"docket_ids":["REG-148500-12"],"dockets":[],"document_number":"2013-02141","effective_on":null,"end_page":7331,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/02/01/2013-02141.xml","html_url":"https://www.federalregister.gov/documents/2013/02/01/2013-02141/shared-responsibility-payment-for-not-maintaining-minimum-essential-coverage","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-02141?publication_date=2013-02-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-02-01/2013-02141/mods.xml","not_received_for_publication":null,"page_length":18,"page_views":{"count":5228,"last_updated":"2026-07-27 08:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-02-01/pdf/2013-02141.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-02141.pdf?1359562943","publication_date":"2013-02-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/02/01/2013-02141.txt","regulation_id_number_info":{"1545-BL36":{"issue":"201310","html_url":"https://www.federalregister.gov/regulations/1545-BL36/shared-responsibility-payment-for-not-maintaining-minimum-essential-coverage","title":"Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201310&RIN=1545-BL36&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL36"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL36/shared-responsibility-payment-for-not-maintaining-minimum-essential-coverage","title":"Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage"},"comments_count":70,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0008","supporting_documents_count":0,"docket_id":"IRS-2013-0008","document_id":"IRS-2013-0008-0001","regulation_id_number":"1545-BL36","title":"Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage","checked_regulationsdotgov_at":"2022-02-19T04:30:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":7314,"subtype":null,"title":"Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage","toc_doc":"Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":78}