Shared Responsibility for Employers Regarding Health Coverage

Docket ID: IRS-2013-0001
Agency: Internal Revenue Service (IRS)
Parent Agency: Department of the Treasury (TREAS)
Final regulations under section 4980H of the Internal Revenue Code, as enacted by the Affordable Care Act, to provide guidance relating to the offering of health coverage by applicable large employers to their full-time employees.
RIN: 1545-BL33
Impacts and Effects: None
CFR Citation: 26 CFR 54.4980H-1
Priority: Substantive, Nonsignificant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Spring 2014
Agenda Stage of Rulemaking: Completed Action
Major Rule: No
Legal Authorities: 26 USC 7805, 26 USC 4980H
Legal Deadlines: None
Government Levels Affected: No
Federalism Implications: No
Unfunded Mandates: No
Requires Regulatory Flexibility Analysis: No
Small Entities Affected: No
International Impacts: No
Included in Regulatory Plan: No
ActionDateFR Citation
NPRM01/02/201378 FR 218
NPRM Comment Period End03/18/2013
Outline Due Date04/03/2013
Public Hearing04/23/201378 FR 218
Completed by TD 965502/12/201479 FR 8544
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Organization: CC:TEGE
Keyword(s): section 4990H
Type: Rulemaking

Primary Documents

View All  (3)
Comment Period Closed
Mar 18, 2013 11:59 PM ET
Proposed Rule
Posted: 01/02/2013
ID: IRS-2013-0001-0001
Comment Period Closed
Posted: 02/12/2014
ID: IRS-2013-0001-0554
Comment Period Closed
Proposed Rule
Posted: 03/15/2013
ID: IRS-2013-0001-0191

Supporting Documents

No documents available.


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Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
Current Stage
Final Rule
Current Stage
Current Stage
Agency Contact
Kathryn C. Johnson
Attorney Advisor
1111 Constitution Avenue NW., Washington, DC 20224
Washington, DC 20224
*This count refers to the total comment/submissions received on this docket, as of 11:59 PM yesterday. Note: Agencies review all submissions, however some agencies may choose to redact, or withhold, certain submissions (or portions thereof) such as those containing private or proprietary information, inappropriate language, or duplicate/near duplicate examples of a mass-mail campaign. This can result in discrepancies between this count and those displayed when conducting searches on the Public Submission document type. For specific information about an agency’s public submission policy, refer to its website or the Federal Register document.