The U.S. Treasury Department and Internal Revenue Service have requested comment from the public on issues relating to 4980H, the "play or pay" or "shared responsibility" provisions in the Patient Protection and Affordable Care Act.

Employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees would be required to pay a penalty, beginning in 2014. The May 3 Notice 2011-36 seeks comments on provision issues, such as approaches employers might use to determine who is a full-time employee and how rules under section 4980H intersect with other provisions of last year's health care reform legislation.

The notice also solicits input on the PPACA's provisions which limit the ability of plans to impose a coverage waiting period of more than 90 days, starting in 2014. The notice seeks comments on how direction under the 90-day provisions should be coordinated with the rules that the Treasury Department and the IRS will propose regarding the pay or play provisions.