# Health Insurance Premium Tax Credit
> **IRS** · Final regulations and removal of temporary regulations. · Published 2017-07-26 · Effective 2017-07-24 · 82 FR 34601
## Document
- **Document number:** 2017-15642
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 34601
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2017/07/26/2017-15642/health-insurance-premium-tax-credit)
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