The Washington Report

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February 28, 2018

Health

IRS Publishes Final Regulations on Health Insurance Providers Fee

On February 22, 2018, the Internal Revenue Service (IRS) released final regulations that provide rules for the definition of a covered entity for purposes of the fee imposed by Section 9010 of the Affordable Care Act. The final regulations supersede and adopt the text of temporary regulations that provide rules for the definition of a covered entity. The final regulations affect persons engaged in the business of providing health insurance for U.S. health risks. The regulations became effective on February 22, 2018.

The final regulations are available here.