Notices Item Subject Notice 2012-14 Notice provides guidance on whether an individual eligible to receive medical services at an Indian Health Service facility is an “eligible individual” with respect to Health Savings Accounts (HSAs) under § 223 of the Internal Revenue Code (the Code). Notice 2007-67 PDF Notice extends the transition relief provided under Notice 2006-89 to plans of Indian tribal governments and certain related entities from September 30, 2007, to the date that is six months after the publication of additional guidance. Notice 2006-89 PDF Notice summarizes the changes made under which plans established and maintained by Indian tribal governments and certain government entities are governmental plans. Notice 2006-65 PDF Notice summarizes excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties and related disclosure requirements. Notice 2006-60 PDF Notice announces that guidance is being provided on how an entity meets the requirements to be a qualified active low-income community business when its activities involve certain targeted populations. Notice 2006-07 PDF Notice provides guidance with respect to facilities that may be financed with the proceeds of clean renewable energy bonds, and provides guidance with respect to the entities that may own facilities financed with the proceeds of clean renewable energy bonds and the entities that may issue these bonds.
