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OIRA review completed, final regulations on health reimbursement arrangements (HRAs)

OIRA review completed, final regulations on HRAs

OMB’s Office of Information and Regulatory Affairs (OIRA) has completed its review of final regulations concerning health reimbursement arrangements (HRAs). The regulations were received from the U.S. Treasury Department for OIRA review in May 2019.


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Treasury regulations that are identified as “major” regulations are subject to review by OMB’s OIRA before being issued, pursuant to Executive Order 13771. 

The regulations are identified by OIRA as follows:

  • RIN: 1545-BO46:  Application of various provisions of section 2711 of the Public Health Service Act, the Affordable Care Act, and the Internal Revenue Code to health reimbursement arrangements

Now that OIRA has completed its review, the U.S. Treasury Department and IRS will be expected to release these regulations, but the exact timing of the release is not known.

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