This notice advises State and local housing credit agencies that allocate low-income housing tax credits under section 42 of the Code, and States and other issuers of tax-exempt private activity bonds under section 141, of the population figures to use in calculating: (1) the 2013 calendar year population-based component of the State housing credit ceiling (Credit Ceiling) under section 42(h)(3)(C)(ii); (2) the 2013 calendar year volume cap (Volume Cap) under section 146; and (3) the 2013 volume limit (Volume Limit) under section 142(k)(5).

Notice 2013-18 modifies and supersedes Notice 2000-45, 2000-2 C.B. 256, which provides guidance to taxpayers engaged in the trade or business of farming in determining whether a plant has a preproductive period in excess of 2 years for purposes of section 263A(d) and (e) of the Code. Specifically, Notice 2013-18 removes raspberry, blackberry, and papaya plants from the previously published list of plants having a preproductive period in excess of 2 years. Concurrently with the issuance of Notice 2013-18, the Service and the Treasury Department issued Rev. Proc. 2013-20, which modifies Rev. Proc. 2011-14, 2011-4 I.R.B. 330, to provide procedures for a taxpayer to obtain the automatic consent of the Commissioner under § 446(e) of the Code to change its method of accounting under § 263A for the production of one or more plants removed from the list of plants grown in commercial quantities in the United States having a preproductive period in excess of two years based on the nationwide weighted average preproductive period for such plant. Notice 2000-45 modified and superseded.

This notice provides guidance on whether, for purposes of applying the limitation set forth in the flush language of section 807(d)(1) of the Code (the statutory reserve cap), deficiency reserves are included in the amount taken into account with respect to a life insurance contract in determining statutory reserve under section 807(d)(6).

Revenue Procedure 2013-20 modifies Rev. Proc. 2011-14, 2011-4 I.R.B. 330, to provide procedures for a taxpayer to obtain the automatic consent of the Commissioner under section 446(e) of Code to change its method of accounting under section 263A for the production of one or more plants removed from the list of plants grown in commercial quantities in the United States having a preproductive period in excess of two years based on the nationwide weighted average preproductive period for such plant. Concurrently with the issuance of Rev. Proc. 2013-20, the Service and the Treasury Department issued Notice 2013-18, modifying and superseding Notice 2000-45. Notice 2013-18 removes blackberry, raspberry, and papaya plants from the list of plants that produce crops or yields that have a nationwide weighted average preproductive period in excess of 2 years. Rev. Proc. 2011-14 modified.

Proposed regulations provide guidance on the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee was enacted by section 9010 of the Patient Protection and Affordable Care Act. The proposed regulations affect persons engaged in the business of providing health insurance. The proposed regulations provide an explanation of terms, a description of the reporting requirements, the calculation and notification of a preliminary fee, an error correction process, the final fee calculation and notification, the tax treatment of the fee, and instructions regarding how to claim a refund. A public hearing is scheduled for June 21, 2013.

The competent authorities of the United States and Norway signed an agreement regarding the United States - Norway income tax treaty. The agreement clarifies, for purposes of paragraph 3 of Article 4A (Offshore Activities), when a resident of one state that operates tugboats and similar vessels in the other state in connection with offshore activities will be exempt from tax in that other state.

This notice updates the appendix to Notice 2013-1, 2013-3 I.R.B. 281,which lists the Indian tribes who have settled tribal trust cases against the United States. Notice 2012-60 originally was published in I.R.B. 2012-41 (October 9, 2012). Notice 2012-60 was superceded by Notice 2013-1. However, two additional tribes have settled cases against the United States, and we are seeking to publish an updated appendix to Notice 2013-1. Notice 2013-1 Appendix modified and superseded.

This document contains corrections to final regulations (T.D. 9604, 2012-52 I.R.B. 730) that provides guidance on the excise tax imposed on the sale of certain medical devices, enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act.

This document provides a notice of public hearing on proposed regulations (REG-141066-09, 2013-3 I.R.B. 289) that provide comprehensive guidance for the award program authorized under Code section 7623, as amended. The regulations provide guidance on submitting information regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as well as on the administrative proceeding applicable to claims for award under section 7623. The regulations also provide guidance on the determination and payment of awards, and provide definitions of key terms used in section 7623. Finally, the regulations confirm that the Director, officers, and employees of the Whistleblower Officer are authorized to disclose return information to the extent necessary to conduct whistleblower administrative proceedings. The public hearing is scheduled for April 10, 2013.