other · IRS · Rule · Published 2013-02-01 · Effective 2013-02-01 · 78 FR 7264
Document
Document number
2013-02136
Federal Register citation
78 FR 7264
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2013-02-01
Effective date
2013-02-01
Treasury docket
TD 9611
Abstract
This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. These final regulations provide guidance to individuals related to employees who may enroll in eligible employer- sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit.