other · IRS · Rule · Published 2016-12-19 · Effective 2016-12-19 · 81 FR 91755
Document
Document number
2016-30037
Federal Register citation
81 FR 91755
CFR reference
26 CFR 1
Type
Rule
Action
Final Regulations.
Category
other
Sub-agency
IRS
Publication date
2016-12-19
Effective date
2016-12-19
Treasury docket
TD 9804
Abstract
This document contains final regulations relating to the health insurance premium tax credit (premium tax credit). These final regulations affect individuals who enroll in qualified health plans through Health Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. These final regulations also affect individuals who are eligible for employer-sponsored health coverage.