EMPLOYMENT TAX

Notice 2012–9, page 315. This notice restates and amends the interim guidance on informational reporting to employees of the cost of their employer-sponsored group health plan coverage initially provided in Notice 2011–28, 2011–16 I.R.B. 656. This informational reporting is required under section 6051(a)(14) of the Code, enacted as part of the Patient Protection and Affordable Care Act of 2010 (the Affordable Care Act), Public Law, 111–148, to provide useful and comparable consumer information to employees on the cost of their health care coverage. Notice 2011–28 superseded.