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January 31, 2023
2023-0180

IRS and other agencies proposed regulations to make contraceptive services more widely available under the ACA

New proposed regulations (REG-124930-12) would amend regulations on how certain contraceptive services are covered under the Affordable Care Act (ACA). The proposed rules would rescind the "moral exemption rule," which provides exemptions and optional accommodations for entities and individuals with religious or moral objections to having contraceptive services covered by health insurance. Contraceptive services would be available through "individual contraceptive arrangements" that would not involve the objecting entity.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor