REG-118315-12 (FINAL), Health Insurance Providers Fee

Forms and Documents

Document Name	Status
reg correction.pdf Supplementary Document	2013-06-10
PRASupportingStmt_9010_REV[2].doc Supporting Statement A	2013-11-12

IC Document Collections

IC ID	Document Title	Status
207129	REG-118315-12 (FINAL), Health Insurance Providers Fee	New

ICR Details

OMB Control No: 1545-2249	ICR Reference No: 201401-1545-019
Status: Historical Active	Previous ICR Reference No: 201305-1545-036
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-XXXX-036; NPRM 1545-BL20
Title: REG-118315-12 (FINAL), Health Insurance Providers Fee
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/23/2014
	Date Received in OIRA: 01/23/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2017	36 Months From Approved
Responses	800	0	0
Time Burden (Hours)	400	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Affordable Care Act imposes an annual fee on health insurance providers that provide health insurance for United States health risks (a covered entity). IRS final regulations, which implements the Affordable Care Act, describe how the IRS will administer the health insurance providers fee. This information collection covered under this request are the recordkeeping requirements prescribed in §57.2(e)(2) that each member of a controlled group are to maintain records of consent to the controlled group's selection of the designated entity. Reporting requirements under §57.3 will be reported through Form 8963, "Report of Health Insurance Provider Information".

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Authorizing Statute(s): US Code: 26 USC 7805 Name of Law: Rules and regulations
   PL: Pub.L. 111 - 148 9010 Name of Law: Patient Protection and Affordable Care Act
   PL: Pub.L. 111 - 152 1406 Name of Law: Health Care and Eduction Reconciliation Act of 2010.
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 148 9010 Name of Law: Patient Protection and Affordable Care Act.

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BL20	Final or interim final rulemaking	78 FR 71478	11/29/2013

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 14034	03/04/2013
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
REG-118315-12 (FINAL), Health Insurance Providers Fee

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	800	0	800	0	0	0
Annual Time Burden (Hours)	400	0	400	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Section 9010 of the Patient Protection and Affordable Care Act (PPACA), Public Law No. 111-148 (124 Stat. 119 (2010)), as amended by section 10905 of PPACA, and as further amended by section 1406 of the Health Care and Education Reconciliation Act of 2010, Public Law 111-152 (124 Stat. 1029 (2010)) (collectively "the ACA") imposes an annual fee on health insurance providers that provide health insurance for United States health risks (a covered entity). The final regulations describe how the IRS will administer the health insurance providers fee. Members of a controlled group are treated as a single covered entity. The proposed regulations generally allow members of a controlled group to designate a single entity to report on their behalf and section 57.2(e)(2) requires each member to maintain a record of its consent to the designated entity. This information collection covered under this request are the recordkeeping requirements prescribed in §57.2(e)(2) that each member of a controlled group are to maintain records of consent to the controlled group's selection of the designated entity. The burden associated with the reporting requirements under §57.3 which prescribe the use of Form 8963, "Report of Health Insurance Provider Information," are not available at this time and clearance will be requested at a later date once the information is released.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/28/2013

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