Information Reporting of Minimum Essential Coverage; Correction
This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code.
1 action from December 2014
Table of Contents Back to Top
DATES: Back to Top
This correction is effective April 30, 2014 and applicable March 10, 2014.
FOR FURTHER INFORMATION CONTACT: Back to Top
Andrew Braden, at (202) 317-7008 (not a toll free number).
SUPPLEMENTARY INFORMATION: Back to Top
Background Back to Top
The final regulations (TD 9660) that are the subject of this correction is under section 6055 of the Internal Revenue Code.
Need for Correction Back to Top
As published, the final and temporary regulations (TD 9660) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication Back to Top
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
PART 1—INCOME TAXES Back to Top
Paragraph 1. The authority citation for part 1 continues to read in part as follows:
§ 1.6055-1 [Corrected]
Par. 2. In paragraph (c)(2)(i)(A) the language “(f)(4)(i)” is removed and the language “(f)(2)(i)” added in its place.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-09796 Filed 4-29-14; 8:45 am]
BILLING CODE 4830-01-P