United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2014_register executive 2014-07-26 article Rules and Regulations D09002ee1c7f8fbdc D09002ee1c7f8fc5e United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final and temporary regulations relating 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, 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 of 2011 and the 3% Withholding Repeal and Job Creation Act. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals. The text of the temporary regulations in this document also serves as the text of proposed regulations set forth in a notice of proposed rulemaking (REG-104579-13) on this subject in the Proposed Rules section in this issue of the Federal Register. 79 FR 43622 https://www.govinfo.gov/app/details/FR-2014-07-28/2014-17695 2014-17695 fr28jy14-8 RIN 1545-BM23 4830-01-P TD 9683 https://www.govinfo.gov/app/details/FR-2014-07-28/2014-17695 https://www.govinfo.gov/content/pkg/FR-2014-07-28/html/2014-17695.htm https://www.govinfo.gov/content/pkg/FR-2014-07-28/pdf/2014-17695.pdf Income Taxes Reporting and Recordkeeping Requirements 10 p. 43622 43631 79 FR 43622 Title 26 Part 1 26 CFR Part 1 RIN 1545-BM23 Rules Regarding the Health Insurance Premium Tax Credit; Federal Register Vol. 79, Issue RULE 2014-17695 DEPARTMENT OF THE TREASURY Internal Revenue Service 2014-07-28 TD 9683 4830-01-P 2014-17695 Final and temporary regulations.

This document contains final and temporary regulations relating 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, 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 of 2011 and the 3% Withholding Repeal and Job Creation Act. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals. The text of the temporary regulations in this document also serves as the text of proposed regulations set forth in a notice of proposed rulemaking (REG-104579-13) on this subject in the Proposed Rules section in this issue of the Federal Register.

Effective Date: These regulations are effective on July 28, 2014. Arvind Ravichandran or Shareen Pflanz, (202) 317-4718 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Health Insurance Premium Tax Credit , Vol. 79, no. 144 Office of the Federal Register, National Archives and Records Administration 2014-07-28 continuing daily deposited born digital 333 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2014-07-28 P0b002ee18993b5c3 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr28jy14 https://www.govinfo.gov/app/details/FR-2014-07-28 https://www.govinfo.gov/content/pkg/FR-2014-07-28/pdf/FR-2014-07-28.pdf https://www.govinfo.gov/content/pkg/FR-2014-07-28/xml/FR-2014-07-28.xml fdlp 43593 43915 DGPO 2014-07-26 2024-06-02 FR-2014-07-28 machine generated eng FR FR-2014-07-28 79 144