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Internal Revenue Bulletin:  2015-31 

August 3, 2015 

EXCISE TAX


Table of Contents

T.D. 9726T.D. 9726

This rulemaking finalizes three separate proposed regulations issued under section 2713 of the Public Health Service Act (PHS Act), incorporated into section 9815 of the Internal Revenue Code. They finalize rules proposed in: July 2010 related to the coverage of preventive services (also published as a temporary rule as part of an interim final regulation), August 2014 related to the alternative process that an eligible organization may use to provide notice of a religious objection to the coverage of contraceptive services (also published as a temporary rule as part of an interim final regulation), and August 2014 that proposed changes to the definition of eligible organization. These final rules concern the coverage of recommended preventive services that were not previously finalized. They define who qualifies as an eligible organization and explain how an eligible organization can provide notice of a religious objection to providing coverage and include details concerning the self-certification process. The final rules also define what is a closely held for-profit entity for purposes of the accommodation in connection with the coverage of contraceptive services.


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