[Federal Register Volume 87, Number 231 (Friday, December 2, 2022)]
[Rules and Regulations]
[Page 73937]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-25429]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9968]
RIN 1545-BQ16


Affordability of Employer Coverage for Family Members of 
Employees; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final rule; correction.

-----------------------------------------------------------------------

SUMMARY: 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.

DATES: These corrections are effective on December 12, 2022.

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

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9968) subject to this correction are 
issued under section 36B of the Internal Revenue Code.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Corrections of Publication

    Accordingly, the final regulations (TD 9968) that are the subject 
of the FR Doc. 2022-22184 starting on page 61979 in the Federal 
Register on Thursday, October 13, 2022, are corrected to read as 
follows:


Sec.  1.36B-2   [Corrected]

0
1. On page 62001, in the first column, in amendatory instruction 3, 
part ``j'' is corrected to read ``j. Revising the headings for newly 
redesignated paragraphs (c)(3)(v)(D)(10) through (13).''.

0
2. On page 62002, in the second column, in Sec.  1.36B-2, the revised 
headings for newly redesignated paragraphs (c)(3)(v)(D)(10) through 
(13) are added to read as follows:


Sec.  1.36B-2  [Corrected]

* * * * *
    (c) * * *
    (3) * * *
    (v) * * *
    (D) * * *
    (10) Example 10: Determination of unaffordability for part of plan 
year (part-year period). * * *
    (11) Example 11: Affordability determined for part of a taxable 
year (part-year period). * * *
    (12) Example 12: Coverage unaffordable at year end. * * *
    (13) Example 13: Wellness program incentives. * * *
* * * * *

Oluwafunmilayo A. Taylor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2022-25429 Filed 12-1-22; 8:45 am]
BILLING CODE 4830-01-P