Final regulations providing rules on the application of the straddle rules to a debt instrument that is a position in personal property. These regulations are effective on August 27, 2014.

The text of these proposed regulations is the same as the text of Treasury Decision 9690, published elsewhere in this IRB. The proposed and temporary regulations relate to accommodations for certain eligible organizations that have religious objections to coverage of all or a subset of contraceptive services under 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.

This proposed regulation seeks comments on potential changes to the definition of “eligible organization” used in the current final regulations under section 2713 of Public Health Service Act regarding coverage of preventive services, added by the Affordable Care Act and incorporated into the Code in section 9815. These regulations propose to amend the definition of an eligible organization under the current final regulations to include a closely held for-profit entity that has a religious objection to providing coverage for some or all of the contraceptive services otherwise required to be covered and provide two possible approaches to defining a qualifying closely held for-profit entity.

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.

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.