other · IRS · Rule · Published 2017-07-26 · Effective 2017-07-24 · 82 FR 34601
Document
Document number
2017-15642
Federal Register citation
82 FR 34601
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2017-07-26
Effective date
2017-07-24
Treasury docket
TD 9822
Abstract
This document contains final regulations relating to the health insurance premium tax credit. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit and Exchanges that make qualified health plans available to individuals.