On June 26, 2012, the Internal Revenue Service (IRS) published proposed regulations implementing ACA requirements for charitable hospitals relating to financial assistance and emergency medical care policies, charges for certain care provided to individuals eligible for financial assistance, and billing and collections. Note that the proposed regulations do not address the ACA’s community health needs assessment (CHNA) requirements; the IRS intends to issue additional proposed regulations that respond to public comments on the Agency’s earlier guidance on the CHNA provisions. The IRS will accept comments on the proposed regulations until September 24, 2012.