{"abstract":"This document contains proposed regulations providing guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code (Code), enacted by the Affordable Care Act. Health insurance issuers, certain employers, and others that provide minimum essential coverage to individuals must report to the IRS information about the type and period of coverage and furnish related statements to covered individuals. These proposed regulations affect health insurance issuers, employers, governments, and other persons that provide minimum essential coverage to individuals.","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/2013/09/09/2013-21783.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"78 FR 54986","comment_url":"https://www.regulations.gov/commenton/IRS-2013-0032-0001","comments_close_on":"2013-11-08","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by November 8, 2013. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for November 19, 2013, at 10 a.m., must be received by November 8, 2013.","disposition_notes":null,"docket_ids":["REG-132455-11"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":40,"comment_start_date":"2013-09-09","updated_at":"2024-11-08T15:54:10.800-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2013-0032-0001","allow_late_comments":true,"id":"IRS-2013-0032-0001","comment_end_date":"2013-11-09","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2013-0032","title":"Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage"}],"document_number":"2013-21783","effective_on":null,"end_page":54996,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/09/09/2013-21783.xml","html_url":"https://www.federalregister.gov/documents/2013/09/09/2013-21783/information-reporting-of-minimum-essential-coverage","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-21783?publication_date=2013-09-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-09-09/2013-21783/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":14276,"last_updated":"2026-07-26 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-09-09/pdf/2013-21783.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-21783.pdf?1378413139","publication_date":"2013-09-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/09/09/2013-21783.txt","regulation_id_number_info":{"1545-BL31":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BL31/reporting-of-health-insurance-coverage","title":"Reporting of Health Insurance Coverage","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BL31&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL31"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL31/reporting-of-health-insurance-coverage","title":"Reporting of Health Insurance Coverage"},"comments_count":40,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0032","supporting_documents_count":0,"docket_id":"IRS-2013-0032","document_id":"IRS-2013-0032-0001","regulation_id_number":"1545-BL31","title":"Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage","checked_regulationsdotgov_at":"2024-11-08T22:55:13Z"},"regulations_dot_gov_url":"https://www.regulations.gov/commenton/IRS-2013-0032-0001","significant":false,"signing_date":null,"start_page":54986,"subtype":null,"title":"Information Reporting of Minimum Essential Coverage","toc_doc":"Information Reporting of Minimum Essential Coverage","toc_subject":"Draft Guidance for Industry and Staff:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":78}