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Affordability of Employer Coverage for Family Members of Employees; Correction

tax-irs · IRS · Rule · Published 2022-12-02 · Effective 2022-12-12 · 87 FR 73937

Document

Document number
2022-25429
Federal Register citation
87 FR 73937
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; correction.
Category
tax-irs
Sub-agency
IRS
Publication date
2022-12-02
Effective date
2022-12-12
Treasury docket
TD 9968

Abstract

This document includes corrections to the final regulations (Treasury Decision 9968) published in the Federal Register on Thursday, October 13, 2022. This correction contains final regulations under section 36B of the Internal Revenue Code (Code) that amend the regulations regarding eligibility for the premium tax credit (PTC) to provide that affordability of employer-sponsored minimum essential coverage (employer coverage) for family members of an employee is determined based on the employee's share of the cost of covering the employee and those family members, not the cost of covering only the employee.

Source

Authoritative
Federal Register document
Machine
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