# Prop. Treas. Reg. § 150.319: Determining the amount of the penalty—mitigating circumstances.

Proposed regulation, not in force. REG-114676-21, 86 FR 51730, published 2021-09-16 <https://www.federalregister.gov/documents/2021/09/16/2021-19797/requirements-related-to-air-ambulance-services-agent-and-broker-disclosures-and-provider-enforcement>.

34. Section 150.319 is amended by revising paragraph (a)(1) to read as follows:

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(a) * * *

(1) Before receipt of the notice issued under § 150.307 or § 150.313(e), implemented and followed a compliance plan as described in § 150.311(f).

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