[Federal Register Volume 77, Number 134 (Thursday, July 12, 2012)]
[Rules and Regulations]
[Page 41048]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-16985]



Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9590]
RIN 1545-BJ82

Health Insurance Premium Tax Credit; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.


SUMMARY: This document contains corrections to final regulations (TD 
9590) that were published in the Federal Register on Wednesday, May 23, 
2012 (77 FR 30377). The final regulations relate to the health 
insurance premium tax credit enacted by the Patient Protection and 
Affordable Care Act and the Health Care and Education Reconciliation 
Act of 2010.

DATES: This correction is effective on July 12, 2012 and is applicable 
May 23, 2012.

FOR FURTHER INFORMATION CONTACT: Shareen S. Pflanz, (202) 622-4920 (not 
a toll free number).



    The final regulations (TD 9590) that are the subject of this 
correction are under section 36B of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9590) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9590), that are the subject 
of FR Doc. 2012-12421, are corrected as follows:
    1. On page 30377, column 2, in the preamble, under the paragraph 
heading ``Paperwork Reduction Act'', first paragraph of the column, 
line 5, the language ``with the Paperwork and Reduction Act'' is 
corrected to read ``with the Paperwork Reduction Act''.
    2. On page 30378, column 2, in the preamble, under the paragraph 
heading ``e. Federal Poverty Line'', line 2 of the paragraph, the 
language ``federal poverty line by reference to the'' is corrected to 
read ``Federal poverty line by reference to the''.
    3. On page 30381, column 3, under the paragraph heading ``E. 
Individuals Enrolled in Coverage'', first full paragraph of the column, 
lines 6 and 7, the language ``a plan year or other period if (1) the 
employee or related individual is'' is corrected to read ``a plan year 
or other period if the employee or related individual (1) is''.

Diane Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
[FR Doc. 2012-16985 Filed 7-11-12; 8:45 am]