Proposed regulations would amend the rules regarding coverage for certain preventive services without cost sharing under the Patient Protection and Affordable Care Act. The proposed rules would amend the authorization to provide an exemption for group health plans established or maintained by certain religious employers (and group health insurance coverage provided in connection with such plans) with respect to the requirement to cover contraceptive services. The proposed rules would also establish accommodations for group health plans established or maintained by eligible organizations (and group health insurance coverage offered in connection with such plans), including student health insurance coverage arranged by eligible organizations that are religious institutions of higher education.

This notice provides the maximum vehicle values for use with the special valuation rules under regulation section 1.61-21(d) and (e) for 2013. These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.

This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitter plans). Under the program established by this revenue procedure, the Service will accept applications for opinion and advisory letters regarding the acceptability under § 403(b) of the Code of the form of prototype plans and volume submitter plans. Rev. Procs. 2013-4 and 2013-8 modified.

In Announcement 2012-25, 2012-26 I.R.B. 1054, the IRS foreshadowed that it planned to solicit public comments on possible changes to the existing Tip Rate Determination and Education Program (TRDEP). In this Announcement, the IRS is seeking comments on the manner to incorporate items the public believes would increase tip reporting compliance and ease taxpayer burden into the potential re-engineering of its voluntary tip agreements. The IRS welcomes comments on all aspects of the Tip Rate Determination Agreement and Tip Reporting Alternative Commitment products, but is particularly interested in suggestions regarding processes, computational methodologies, agreement language, and suggested topics for “Frequently Asked Questions.”

On January 2, 2013, the American Taxpayer Relief Act of 2012, Pub. L. 112-240, (ATRA) retroactively extended various fuel tax credits that expired on December 31, 2011. The due date for filing certain claims for payments related to biodiesel mixtures and alternative fuel had already passed by the date that ATRA was enacted. This Notice allows additional time for claimants to file these claims for payments.

This notice provides the maximum vehicle values for use with the special valuation rules under regulation section 1.61-21(d) and (e) for 2013. These values are adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.