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Internal Revenue Bulletin:  2015-35 

August 31, 2015 


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Notice 2015–52Notice 2015–52

Section 4980I was added to the Code by the Affordable Care Act and applies to taxable years beginning after December 31, 2017. Notice 2015–52 is the second notice concerning § 4980I and it is intended to supplement Notice 2015–16 concerning § 4980I, issued on February 23, 2015. Notice 2015–52 addresses additional issues under § 4980I, including the identification of the taxpayer who may be liable for the excise tax, employer aggregation, exclusion from the cost of applicable coverage amounts attributable to the excise tax, the age and gender adjustment to the dollar limit, the allocation of the tax among the applicable taxpayers, and the payment of the applicable tax. In this notice, Treasury and the IRS invite comments on the issues addressed in this notice and on any other issues under § 4980I. After considering the comments on both notices, Treasury and IRS intend to issue proposed regulations under § 4980I.

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