# Information Reporting for Affordable Insurance Exchanges
> **IRS** · Final regulations. · Published 2014-05-07 · Effective 2014-05-07 · 79 FR 26113
## Document
- **Document number:** 2014-10419
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 26113
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/05/07/2014-10419/information-reporting-for-affordable-insurance-exchanges)
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