Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency
| Published date | 06 November 2020 |
| Citation | 85 FR 71016 |
| Record Number | 2020-24338 |
| Section | Proposed rules |
| Court | Internal Revenue Service |
Federal Register, Volume 85 Issue 216 (Friday, November 6, 2020)
[Federal Register Volume 85, Number 216 (Friday, November 6, 2020)]
[Proposed Rules]
[Pages 71016-71017]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-24338]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG-122462-20]
RIN 1545-BP97
Additional Policy and Regulatory Revisions in Response to the
COVID-19 Public Health Emergency
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
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SUMMARY: Elsewhere in this issue of the Federal Register, the IRS is
issuing temporary regulations regarding coverage of preventive health
services to implement section 3203 of the Coronavirus Aid, Relief, and
Economic Security Act (CARES Act), which shortens the timeframe under
which non-grandfathered group health plans and health insurance issuers
offering non-grandfathered group or individual health insurance
coverage must cover without cost sharing qualifying coronavirus
preventive services, including recommended COVID-19 immunizations. The
IRS is issuing the temporary regulations at the same time that the
Employee Benefits Security Administration of the Department of Labor
and the Office of Consumer Information and Insurance Oversight of the
Department of Health and Human Services (HHS) are issuing substantially
similar interim final rules with request for comments. The text of
those temporary regulations also serves as the text of these proposed
regulations.
DATES: To be assured consideration, comments must be received at one of
the addresses provided below, no later than 5 p.m. on January 4, 2021.
ADDRESSES: In commenting, please refer to file code CMS-9912-IFC.
Comments, including mass comment submissions, must be submitted in
one of the following three ways (please choose only one of the ways
listed):
1. Electronically. You may submit electronic comments on this
regulation to http://www.regulations.gov. Follow the ``Submit a
comment'' instructions.
2. By regular mail. You may mail written comments to the following
address ONLY: Centers for Medicare & Medicaid Services, Department of
Health and Human Services, Attention: CMS-9912-IFC, P.O. Box 8016,
Baltimore, MD 21244-8016.
[[Page 71017]]
Please allow sufficient time for mailed comments to be received
before the close of the comment period.
3. By express or overnight mail. You may send written comments to
the following address ONLY: Centers for Medicare & Medicaid Services,
Department of Health and Human Services, Attention: CMS-9912-IFC, Mail
Stop C4-26-05, 7500 Security Boulevard, Baltimore, MD 21244-1850.
FOR FURTHER INFORMATION CONTACT: Dara Alderman, (202) 317-5500,
Internal Revenue Service, Department of the Treasury, for issues
related to Rapid Coverage of Preventive Services for Coronavirus.
SUPPLEMENTARY INFORMATION: Inspection of Public Comments: All comments
received before the close of the comment period are available for
viewing by the public, including any personally identifiable or
confidential business information that is included in a comment. We
post all comments received before the close of the comment period on
the following website as soon as possible after they have been
received: http://regulations.gov. Follow the search instructions on
that website to view public comments.
Background and Regulatory Impact Analysis
The temporary regulations published elsewhere in this issue of the
Federal Register add Sec. 54.9815-2713T to the Miscellaneous Excise
Tax Regulations. The proposed and temporary regulations are being
published as part of a joint rulemaking with the Department of Labor
and HHS. The text of those temporary regulations also serves as the
text of these proposed regulations. The preamble to the temporary
regulations explains the temporary regulations and provides a
regulatory impact analysis.
Drafting Information
The principal author of this notice of proposed rulemaking is Dara
Alderman, Office of the Chief Counsel (Employee Benefits, Exempt
Organizations and Employment Taxes). The proposed regulations, as well
as the temporary regulations, have been developed in coordination with
personnel from the Department of Labor and HHS.
List of Subjects in 26 CFR Part 54
Excise taxes, Pensions, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 54 is proposed to be amended as follows:
PART 54--PENSION EXCISE TAXES
0
Par. 1. The authority citation for part 54 continues to read in part as
follows:
Authority: 26 U.S.C. 7805, unless otherwise noted.
* * * * *
Section 54.9815-2713 also issued under 26 U.S.C. 9833;
* * * * *
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2. Section 54.9815-2713 is revised to read as follows:
Sec. 54.9815-2713 Coverage of preventive health services.
[The text of proposed Sec. 54.9815-2713 is the same as the text of
Sec. 54.9815-2713T published elsewhere in this issue of the Federal
Register].
Sunita Lough,
Deputy Commissioner for Services and Enforcement, Internal Revenue
Service.
[FR Doc. 2020-24338 Filed 11-5-20; 8:45 am]
BILLING CODE 4830-01-P
