Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit; Correction
other · IRS · Rule · Published 2016-01-15 · Effective 2016-01-15 · 81 FR 2088
Document
Document number
2016-00701
Federal Register citation
81 FR 2088
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2016-01-15
Effective date
2016-01-15
Treasury docket
TD 9745
Abstract
This document contains corrections to final regulations (TD 9745) that were published in the Federal Register on Friday, December 18, 2015 (80 FR 78971). The final regulations are on 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, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full Year Continuing Appropriations Act, 2011.