Shared Responsibility Payment for Not Maintaining Minimum Essential

DEPARTMENT OF THE TREASURY
Internal Revenue Service

ACTION: Correction to notice of proposed rulemaking and notice of public

hearing.

SUMMARY: This document contains corrections to a notice of proposed
rulemaking and notice of public hearing. The proposed regulations relate to the requirement to maintain minimum essential coverage
enacted by the Patient Protection and Affordable Care Act.

These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining
minimum essential coverage.

Need for Correction

As published, the notice of proposed rulemaking and notice of public

hearing (REG-148500-12) contains errors that may prove to be misleading and

are in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking and notice of public

hearing (REG-148500-12), that was the subject of FR Doc. 2013-02141, is

corrected as follows:

1. On page 7316, in the preamble, column 1, under the paragraph

heading “Exempt Individuals”, line 7 of the third full paragraph, the language

“consultation with the Secretary of ” is corrected to read “consultation with the

Secretary of the”.

2. On page 7316, in the preamble, column 3, under the paragraph

heading “Computation of Shared Responsibility Payment”, lines 5 and 6 from the

top of the column, the language “the following amounts: (1) The flat dollar

amount, or (2) the percentage of” is corrected to read “the following amounts: (1)

the flat dollar amount, or (2) the percentage of”.

2013-06702 for the remainder of the article.

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