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 2022_register executive 2022-10-13 article Rules and Regulations D09002ee1c7a1606e D09002ee1c7a160fb 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 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. The final regulations also add a minimum value rule for family members of employees based on the benefits provided to the family members. The final regulations affect taxpayers who enroll, or enroll a family member, in individual health insurance coverage through a Health Insurance Exchange (Exchange) and who may be allowed a PTC for the coverage. 87 FR 61979 https://www.govinfo.gov/app/details/FR-2022-10-13/2022-22184 2022-22184 fr13oc22-8 RIN 1545-BQ16 4830-01-P TD 9968 https://www.govinfo.gov/app/details/FR-2022-10-13/2022-22184 https://www.govinfo.gov/content/pkg/FR-2022-10-13/html/2022-22184.htm https://www.govinfo.gov/content/pkg/FR-2022-10-13/pdf/2022-22184.pdf Income Taxes Reporting and Recordkeeping Requirements 25 p. 61979 62003 87 FR 61979 Title 26 Part 1 26 CFR Part 1 RIN 1545-BQ16 Affordability of Employer Coverage for Family Members of Employees; Federal Register Vol. 87, Issue RULE 2022-22184 DEPARTMENT OF THE TREASURY Internal Revenue Service 2022-12-12 TD 9968 4830-01-P 2022-22184 Final regulations.

This document 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. The final regulations also add a minimum value rule for family members of employees based on the benefits provided to the family members. The final regulations affect taxpayers who enroll, or enroll a family member, in individual health insurance coverage through a Health Insurance Exchange (Exchange) and who may be allowed a PTC for the coverage.

These final regulations are effective on December 12, 2022. Clara Raymond at (202) 317-4718 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Affordability of Employer Coverage for Family Members of Employees, cbpp.org HealthCare.gov https://academic.oup.com/qje/article-abstract/132/3/1261/3769421 https://academic.oup.com/qje/article/136/1/1/5911132 https://academic.oup.com/restud/article/87/2/792/5538992?login=false https://aspe.hhs.gov/reports/2022-uninsurance-at-all-time-low https://crsreports.congress.gov/product/pdf/R/R43357/16 https://crsreports.congress.gov/product/pdf/R/R43949/19 https://home.treasury.gov/sites/default/files/2018-04/04-11%20Signed%20Treasury%20OIRA%20MOA.pdf https://laborcenter.berkeley.edu/wp-content/uploads/2022/06/Fact-Sheet-Family-Glitch.pdf https://legislature.maine.gov/legis/bills/getTestimonyDoc.asp?id=161949 https://onlinelibrary.wiley.com/doi/epdf/10.1002/pam.22158 https://www.aeaweb.org/articles?id=10.1257/pol.20190279 https://www.bls.gov/cpi/data.htm https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/53094-acaprojections.pdf https://www.cbo.gov/system/files/2020-06/Combined%20Tables.pdf https://www.cbo.gov/system/files/2020-06/Patient_Protection_and_Affordable_Care_Enhancement_Act_0.pdf https://www.cbo.gov/system/files?file=2022-07/58313-Crapo_letter.pdf https://www.cdc.gov/nchs/data/databriefs/db382-H.pdf https://www.cdc.gov/nchs/data/nhis/earlyrelease/earlyrelease202204.pdf https://www.healthaffairs.org/do/10.1377/forefront.20220420.498595/ https://www.healthaffairs.org/doi/10.1377/hlthaff.2015.1491 https://www.irs.gov https://www.kff.org/health-costs/report/2021-employer-health-benefits-survey/ https://www.kff.org/health-reform/issue-brief/many-workers-particularly-at-small-firms-face-high-premiums-to-enroll-in-family-coverage-leaving-many-in-the-family-glitch/ https://www.kff.org/health-reform/issue-brief/the-aca-family-glitch-and-affordability-of-employer-coverage/ https://www.medicaid.gov/medicaid/national-medicaid-chip-program-information/downloads/may-2022-medicaid-chip-enrollment-trend-snapshot.pdf https://www.meps.ahrq.gov/data_files/publications/cb25/cb25.pdf https://www.nber.org/papers/w28439 https://www.rand.org/pubs/research_reports/RR1296.html https://www.sciencedirect.com/science/article/abs/pii/S0047272718302408 https://www.urban.org/research/publication/changing-family-glitch-would-make-health-coverage-more-affordable-many-families https://www.urban.org/research/publication/marketplace-subsidies-changing-family-glitch-reduces-family-health-spending-increases-government-costs https://www.urban.org/sites/default/files/publication/104223/changing-the-family-glitch-would-make-health-coverage-more-affordable-for-many-families_1.pdf IRS.gov www.healthaffairs.org/do/10.1377/forefront.20210520.564880/ Vol. 87, no. 197 Office of the Federal Register, National Archives and Records Administration 2022-10-13 continuing daily deposited born digital 339 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2022-10-13 P0b002ee1b7872a6d 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr13oc22 https://www.govinfo.gov/app/details/FR-2022-10-13 https://www.govinfo.gov/content/pkg/FR-2022-10-13/pdf/FR-2022-10-13.pdf https://www.govinfo.gov/content/pkg/FR-2022-10-13/xml/FR-2022-10-13.xml fdlp 61949 62281 DGPO 2022-10-13 2024-05-29 FR-2022-10-13 machine generated eng FR FR-2022-10-13 87 197