Information Reporting for Affordable Insurance Exchanges
other · IRS · Rule · Published 2014-05-07 · Effective 2014-05-07 · 79 FR 26113
Document
Document number
2014-10419
Federal Register citation
79 FR 26113
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2014-05-07
Effective date
2014-05-07
Treasury docket
TD 9663
Abstract
This document contains final regulations relating to requirements for Affordable Insurance Exchanges (Exchanges) to report information 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 apply to Exchanges that make qualified health plans available to individuals.