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 2016_register executive 2016-07-08 article Proposed Rules D09002ee1c7f5bbb6 D09002ee1c7f5bca6 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 proposed regulations relating to the health insurance premium tax credit (premium tax credit) and the individual shared responsibility provision. These proposed regulations affect individuals who enroll in qualified health plans through Health Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. These proposed regulations also affect individuals who are eligible for employer-sponsored health coverage and individuals who seek to claim an exemption from the individual shared responsibility provision because of unaffordable coverage. Although employers are not directly affected by rules governing the premium tax credit, these proposed regulations may indirectly affect employers through the employer shared responsibility provisions and the related information reporting provisions. 81 FR 44557 https://www.govinfo.gov/app/details/FR-2016-07-08/2016-15940 2016-15940 fr08jy16-14 RIN 1545-BN50 4830-01-P REG-109086-15 https://www.govinfo.gov/app/details/FR-2016-07-08/2016-15940 https://www.govinfo.gov/content/pkg/FR-2016-07-08/html/2016-15940.htm https://www.govinfo.gov/content/pkg/FR-2016-07-08/pdf/2016-15940.pdf Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties 20 p. 44557 44576 81 FR 44557 Title 26 Part 1 26 CFR Part 1 Title 26 Part 301 26 CFR Part 301 RIN 1545-BN50 Premium Tax Credit NPRM VI; Federal Register Vol. 81, Issue PRORULE 2016-15940 DEPARTMENT OF THE TREASURY Internal Revenue Service 2016-09-06 REG-109086-15 4830-01-P 2016-15940 Notice of proposed rulemaking.

This document contains proposed regulations relating to the health insurance premium tax credit (premium tax credit) and the individual shared responsibility provision. These proposed regulations affect individuals who enroll in qualified health plans through Health Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. These proposed regulations also affect individuals who are eligible for employer-sponsored health coverage and individuals who seek to claim an exemption from the individual shared responsibility provision because of unaffordable coverage. Although employers are not directly affected by rules governing the premium tax credit, these proposed regulations may indirectly affect employers through the employer shared responsibility provisions and the related information reporting provisions.

Written (including electronic) comments and requests for a public hearing must be received by September 6, 2016. Concerning the proposed regulations, Shareen Pflanz, (202) 317-4727; concerning the submission of comments and/or requests for a public hearing, Oluwafunmilayo Taylor, (202) 317- 6901 (not toll-free calls). Income Taxes Reporting and Recordkeeping Requirements Employment Taxes Estate Taxes Excise Taxes Gift Taxes Penalties Premium Tax Credit , http://www.regulations.gov www.regulations.gov Vol. 81, no. 131 Office of the Federal Register, National Archives and Records Administration 2016-07-08 continuing daily deposited born digital 278 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2016-07-08 P0b002ee19034687b 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr08jy16 https://www.govinfo.gov/app/details/FR-2016-07-08 https://www.govinfo.gov/content/pkg/FR-2016-07-08/pdf/FR-2016-07-08.pdf https://www.govinfo.gov/content/pkg/FR-2016-07-08/xml/FR-2016-07-08.xml fdlp 44489 44758 DGPO 2016-07-08 2024-06-01 FR-2016-07-08 machine generated eng FR FR-2016-07-08 81 131