Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

Docket ID: IRS-2013-0008
Agency: Internal Revenue Service (IRS)
Parent Agency: Department of the Treasury (TREAS)
The proposed regulations provide rules implementing section 5000A of the Internal Revenue Code (26 U.S.C. 5000A). The regulations provide guidance on the requirement to maintain minimum essential coverage, the computation of the shared responsibility payment for not satisfying the requirement, and the circumstances in which individuals are exempt from the requirement or the payment.
RIN: 1545-BL36
Impacts and Effects: None
CFR Citation: 26 CFR 1.5000A-1,26 CFR 1.5000A-2,26 CFR 1.5000A-3,26 CFR 1.5000A-4,26 CFR 1.5000A-5
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 5000A
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
Energy Effects: No
Included in Regulatory Plan: No
ActionDateFR Citation
NPRM02/01/201378 FR 7314
NPRM Comment Period End05/02/2013
Completed by TD 963208/30/201378 FR 53646
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Organization: CC:ITA
Keyword(s): Reconciliation Act of 2010
Type: Rulemaking

Primary Documents

View All  (6)
Comment Period Closed
May 02, 2013 11:59 PM ET
Proposed Rule
Posted: 01/31/2013
ID: IRS-2013-0008-0001
Comment Period Closed
Posted: 12/26/2013
ID: IRS-2013-0008-0075
Comment Period Closed
Posted: 12/26/2013
ID: IRS-2013-0008-0076
Comment Period Closed
Posted: 08/30/2013
ID: IRS-2013-0008-0074
Comment Period Closed
Proposed Rule
Posted: 03/29/2013
ID: IRS-2013-0008-0016

Supporting Documents

No documents available.


View All  (70)

Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
Current Stage
Final Rule
Current Stage
Current Stage
Agency Contact
Sue-Jean Kim
202 317-7006
202 317-4734 (Fax)
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.