# Health Insurance Premium Tax Credit
> **IRS** · Final regulations. · Published 2013-02-01 · Effective 2013-02-01 · 78 FR 7264
## Document
- **Document number:** 2013-02136
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 7264
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/02/01/2013-02136/health-insurance-premium-tax-credit)
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