This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office] .
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
United States Code U.S. Code: Title 26 - INTERNAL REVENUE CODE Statutes at Large
Title 26 published on 17-Nov-2018 03:50
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 57 after this date.
2018-02-26; vol. 83 # 38 - Monday, February 26, 2018 83 FR 8173 - Health Insurance Providers Fee
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations and removal of temporary regulations. Effective Date: The final regulations are effective February 22, 2018. 26 CFR Part 57 Summary This document contains final regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The final regulations supersede and adopt the text of temporary regulations that provide rules for the definition of a covered entity. The final regulations affect persons engaged in the business of providing health insurance for United States health risks.
2016-12-09; vol. 81 # 237 - Friday, December 9, 2016 81 FR 89017 - Health Insurance Providers Fee
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Comments and requests for a public hearing must be received by March 9, 2017. 26 CFR Part 57 Summary This document contains proposed regulations that would modify the current definition of “net premiums written” for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The proposed regulations will affect persons engaged in the business of providing health insurance for United States health risks.
81 FR 89020 - Electronic Filing of the Report of Health Insurance Provider Information
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking. Written or electronic comments and requests for a public hearing must be received by March 9, 2017. 26 CFR Part 57 Summary This document proposes to amend the Health Insurance Providers Fee regulations to require certain covered entities engaged in the business of providing health insurance for United States health risks to electronically file Form 8963, “Report of Health Insurance Provider Information.” These proposed regulations affect those entities.
2016-06-10; vol. 81 # 112 - Friday, June 10, 2016 81 FR 38020 - Expatriate Health Plans, Expatriate Health Plan Issuers, and Qualified Expatriates; Excepted Benefits; Lifetime and Annual Limits; and Short-Term, Limited-Duration Insurance
GPO FDSys XML | Text Additional Documents DEPARTMENT OF HEALTH AND HUMAN SERVICES, DEPARTMENT OF LABOR, DEPARTMENT OF THE TREASURY, Internal Revenue Service, Employee Benefits Security Administration Proposed rule. Comments are due on or before August 9, 2016. 26 CFR Parts 1, 46, 54, 57, and 301 Summary This document contains proposed regulations on the rules for expatriate health plans, expatriate health plan issuers, and qualified expatriates under the Expatriate Health Coverage Clarification Act of 2014 (EHCCA). This document also includes proposed conforming amendments to certain regulations to implement the provisions of the EHCCA. Further, this document proposes standards for travel insurance and supplemental health insurance coverage to be considered excepted benefits and revisions to the definition of short-term, limited-duration insurance for purposes of the exclusion from the definition of individual health insurance coverage. These proposed regulations affect expatriates with health coverage under expatriate health plans and sponsors, issuers and administrators of expatriate health plans, individuals with and plan sponsors of travel insurance and supplemental health insurance coverage, and individuals with short-term, limited-duration insurance. In addition, this document proposes to amend a reference in the final regulations relating to prohibitions on lifetime and annual dollar limits and proposes to require that a notice be provided in connection with hospital indemnity and other fixed indemnity insurance in the group health insurance market for it to be considered excepted benefits.
2015-02-26; vol. 80 # 38 - Thursday, February 26, 2015 80 FR 10333 - Health Insurance Providers Fee
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final and temporary regulations. Effective Date: These regulations are effective on February 26, 2015. Applicability Date: For dates of applicability, see §§ 57.10 and 57.10T. 26 CFR Part 57 Summary This document contains temporary regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The temporary regulations are necessary to clarify certain terms in section 9010. The temporary regulations affect persons engaged in the business of providing health insurance for United States health risks. The text of the temporary regulations also serves as the text of the proposed regulations (REG-143416-14) published in the Proposed Rules section in this issue of the Federal Register .
80 FR 10435 - Health Insurance Providers Fee
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking by cross-reference to temporary regulations. Comments and requests for a public hearing must be received by May 27, 2015. 26 CFR Part 57 Summary This document contains proposed regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations. The text of those temporary regulations also serves as the text of these proposed regulations. The proposed regulations are necessary to clarify certain terms in section 9010. The proposed regulations affect persons engaged in the business of providing health insurance for United States health risks.
2014-01-22; vol. 79 # 14 - Wednesday, January 22, 2014 79 FR - Health Insurance Providers Fee
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service 26 CFR Parts 57 and 602 Summary
2013-11-29; vol. 78 # 230 - Friday, November 29, 2013 78 FR 71476 - Health Insurance Providers Fee
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Final regulations. Effective date: These regulations are effective on November 29, 2013. Applicability date: For dates of applicability see §§ 57.10 and 57.6302-1. 26 CFR Parts 57 and 602 Summary This document contains final regulations relating to the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee is imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The regulations affect persons engaged in the business of providing health insurance for United States health risks.
2013-03-22; vol. 78 # 56 - Friday, March 22, 2013 78 FR 17612 - Health Insurance Providers Fee; Correction
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Correction to notice of proposed rulemaking and notice of public hearing. 26 CFR Part 57 Summary This document contains a correction to a notice of proposed rulemaking and notice of public hearing (REG-118315-12) that was published in the Federal Register on Monday, March 4, 2013 (78 FR 14034). The proposed regulations provide guidance on the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.
2013-03-04; vol. 78 # 42 - Monday, March 4, 2013 78 FR 14034 - Health Insurance Providers Fee
GPO FDSys XML | Text Additional Documents DEPARTMENT OF THE TREASURY, Internal Revenue Service Notice of proposed rulemaking and notice of public hearing. Written or electronic comments must be received by June 3, 2013. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for June 21, 2013, at 10:00 a.m., must be received by June 3, 2013. 26 CFR Part 57 Summary This document contains proposed regulations that provide guidance on the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee is imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The regulations affect persons engaged in the business of providing health insurance for United States health risks.
