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March 28, 2013

Proposed Rulemaking and Public Hearing Notice

Proposed rule affecting shared responsibility for employers regarding employee health coverage.

Who Will Be Affected:

Employers that meet the definition of "applicable large employer." Section 4980H(c)(2) of the proposed regulations defines an applicable large employer with respect to a calendar year as an employer that employed an average of at least 50 full-time employees (taking into account FTEs) on business days during the preceding calendar year.

Proposed Minimum Essential Health Insurance Coverage:

Section 5000A(f)(1)(B) of the proposed regulations provides that Minimum Essential Coverage includes coverage under an eligible employer-sponsored plan. Click here for a detailed explanation of the proposed regulations.

Applicable Large Employers Could Potentially Be Subject To An Assessable Payment: Click here to review potential assessable payments.

You Can Participate:

Outlines of topics to be discussed at the public hearing can be sent until April 3, 2013. Send submissions to: CC:PA:LPD:PR (REG-138006-12), Internal Revenue Service, room 5203, POB 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, taxpayers may submit comments electronically via the Federal eRulemaking Portal at Regulations


A public hearing has been scheduled for April 23, 2013, at 10:00 a.m.


The public hearing will be held in the Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW, Washington, DC.