Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage

Docket ID: IRS-2013-0032
Agency: Internal Revenue Service (IRS)
Parent Agency: Department of the Treasury (TREAS)
These regulations require health insurance issuers, self-insured employers, and governmental agencies to report minimum essential coverage provided to individuals.
RIN: 1545-BL31
Impacts and Effects: None
CFR Citation: 26 CFR 1.6055-1
Priority: Substantive, Nonsignificant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Spring 2014
Agenda Stage of Rulemaking: Proposed Rule
Major Rule: Undetermined
Legal Authorities: 26 USC 7805, 26 USC 6055
Legal Deadlines: None
Government Levels Affected: Undetermined
Federalism Implications: No
Unfunded Mandates: Undetermined
Requires Regulatory Flexibility Analysis: No
Small Entities Affected: No
International Impacts: No
Included in Regulatory Plan: No
ActionDateFR Citation
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Organization: CC:ITA
Keyword(s): section 6055
Type: Rulemaking

Primary Documents

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Comment Period Closed
Nov 08, 2013 11:59 PM ET
Proposed Rule
Posted: 09/09/2013
ID: IRS-2013-0032-0001
Comment Period Closed
Posted: 04/30/2014
ID: IRS-2013-0032-0041
Comment Period Closed
Posted: 04/30/2014
ID: IRS-2013-0032-0040
Comment Period Closed
Posted: 03/10/2014
ID: IRS-2013-0032-0039

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
Agency Contact
Andrew S. Braden
202 317-4725
202 317-4734 (Fax)
1111 Constitution Avenue NW., Room 4232, 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.