# Premium Tax Credit Regulation VI
> **IRS** · Final Regulations. · Published 2016-12-19 · Effective 2016-12-19 · 81 FR 91755
## Document
- **Document number:** 2016-30037
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 91755
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/12/19/2016-30037/premium-tax-credit-regulation-vi)
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