# Prop. Treas. Reg. § 54.4980H-4: [Amended]

Proposed regulation, not in force. REG-136401-18, 84 FR 51471, published 2019-09-30 <https://www.federalregister.gov/documents/2019/09/30/2019-20034/application-of-the-employer-shared-responsibility-provisions-and-certain-nondiscrimination-rules-to>. Interprets 26 U.S.C. § 4980H.

Par. 4. Section 54.4980H-4 is amended by removing “9.5 percent of” and adding in its place “the product of the required contribution percentage (as defined in § 1.36B-2(c)(3)(v)(C) of this chapter) and” in the first sentence of paragraph (b)(1).