• IRS Proposes Rules on Health Insurer Fee
  • March 14, 2013
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • The Internal Revenue Service (IRS) has released proposed regulations on the health insurer fee under section 9010 of the Patient Protection and Affordable Care Act (PPACA). The regulations, which were published in the Federal Register on March 4, provide much needed guidance on the types of health insurance that will subject an insurer to the fee, the reporting requirements, how the fee will be assessed, and how it is to be paid. However, the proposed regulations also say that certain details will be published later in the Internal Revenue Bulletin. 78 FR 14034, et seq., Treas. Reg. ยงยง 5 7.0 - 57.6302-1.