Excise Tax

TD 9840, page 851. Final regulations under Code section 9815 amend previous regulations added pursuant to the Patient Protection and Affordable Care Act. Section 9815 incorporates by reference sections of the Public Health Service Act (PHS Act), including PHS Act section 2713 concerning the mandatory provision by certain health plans of preventive care, including contraception. This guidance expands exemptions to recognize the religious convictions for entities and individuals who object to the mandate based on religious beliefs and whose health plans are subject to the mandate of contraceptive coverage. It is related to a second set of final regulations that expand moral exemptions and accommodations under that mandate.

TD 9841, page 913. Final regulations under Code section 9815 amend previous regulations added pursuant to the Patient Protection and Affordable Care Act. Section 9815 incorporates by reference sections of the Public Health Service Act (PHS Act), including PHS Act section 2713 concerning the mandatory provision by certain health plans of preventive care, including contraception. This guidance expands exemptions to recognize the moral convictions for entities and individuals who object to the mandate based on sincerely held beliefs and whose health plans are subject to the mandate of contraceptive coverage. It

is related to a second set of final regulations that expand religious exemptions and accommodations under that contraceptive mandate.