[Federal Register Volume 81, Number 10 (Friday, January 15, 2016)]
[Rules and Regulations]
[Page 2088]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-00701]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9745]
RIN 1545-BL43


Minimum Value of Eligible Employer-Sponsored Plans and Other 
Rules Regarding the Health Insurance Premium Tax Credit; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correcting amendment.

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SUMMARY: This document contains corrections to final regulations (TD 
9745) that were published in the Federal Register on Friday, December 
18, 2015 (80 FR 78971). The final regulations are on 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, as amended by the Medicare and Medicaid Extenders Act of 
2010, the Comprehensive 1099 Taxpayer Protection and Repayment of 
Exchange Subsidy Overpayments Act of 2011, and the Department of 
Defense and Full Year Continuing Appropriations Act, 2011.

DATES: This correction is effective January 15, 2016 and applicable 
December 18, 2015.

FOR FURTHER INFORMATION CONTACT: Shareen Pflanz at (202) 317-4718 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9745) 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 9745) contains an error 
that may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendment:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * * 


0
Par. 2. Section 1.36B-3 is amended by revising paragraph (d)(2)(i)(A) 
to read as follows:


Sec.  1.36B-3  Computing the premium assistance credit amount.

* * * * *
    (d) * * *
    (2) * * *
    (i) * * *
    (A) The enrollment premiums for the month (reduced by any amounts 
that were refunded); or
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-00701 Filed 1-14-16; 8:45 am]
 BILLING CODE 4830-01-P