federal_register: 2014-05051

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-05051 Information Reporting of Minimum Essential Coverage Rule This document contains final regulations providing guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code (Code), enacted by the Patient Protection and Affordable Care Act. Health insurance issuers, certain employers, and others that provide minimum essential coverage to individuals must report to the IRS information about the type and period of coverage and furnish the information in statements to covered individuals. These final regulations affect health insurance issuers and carriers, employers, governments, and other persons that provide minimum essential coverage to individuals. 2014-03-10 2014 3 https://www.federalregister.gov/documents/2014/03/10/2014-05051/information-reporting-of-minimum-essential-coverage https://www.govinfo.gov/content/pkg/FR-2014-03-10/pdf/2014-05051.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code (Code), enacted by the Patient... 1545-BL31

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