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Text of IRS Proposed Regs: Electronic Filing of Report of Health Insurance Provider Information
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 8, 2016
10 pages. "This document proposes to amend the Health Insurance Providers Fee regulations to require certain covered entities engaged in the business of providing health insurance for United States health risks to electronically file Form 8963, 'Report of Health Insurance Provider Information.' These proposed regulations affect those entities."
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