Bulletin No. 2014–38 — Internal Revenue Bulletin 2014-38

provide two possible approaches to defining a qualifying closely held for-profit entity.

T.D. 9690, page 548. Temporary regulations related to section 2713 of the Public Health Service Act (PHS Act), added by the Patient Protection and Affordable Care Act and incorporated into the Internal Revenue Code under section 9815, which requires coverage without cost sharing of certain preventive health services by non-grandfathered group health plans and health insurance coverage, including women’s preventive health services. These temporary regulations amend July 2013 final regulations to provide an alternative process whereby an eligible organization sponsor of a group health plan or an institution of higher education may notify HHS in writing of its religious objection to coverage of all or a subset of contraceptive services, as an alternative to the EBSA Form 700 method of self-certification. These temporary regulations were published jointly with the Departments of Labor and of Health and Human Services.

ADMINISTRATIVE

Rev. Proc. 2014–52, page 560. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2014.