INCOME TAX

REG-109128-21, page 890. These proposed regulations would provide that minimum essential coverage does not include Medicaid coverage that is limited to COVID-19 testing and diagnostic services provided under the Families First Coronavirus Response Act, would provide an automatic extension of time for providers of minimum essential coverage to furnish individual statements regarding such coverage, and would provide an alternative method for furnishing individual statements when the shared responsibility payment amount is zero. Additionally, the proposed regulations would provide an automatic extension of time for applicable large employers to furnish statements relating to health insurance that the employer offers to its full-time employees.