Internal Revenue Bulletin:  2013-31 

July 29, 2013 

EXCISE TAX


Table of Contents

T.D. 9624 T.D. 9624

These final regulations provide guidance on coverage of certain preventive services. They provide an exemption for religious employers from the coverage of contraceptive services requirement under section 2713 of the Public Health Service Act, incorporated into the Code by section 9815. The rules also establish accommodations for nonprofit organizations that do not meet the definition of religious employer but have a religious objection to providing coverage of contraceptive services.

Notice 2013-45 Notice 2013-45

This notice provides transition relief for 2014 from the information reporting requirements under sections 6055 and 6056 of the Code and from the employer shared responsibility provisions under section 4980H of the Code.


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