• Federal register · Feb 2013

    Health insurance premium tax credit. Final regulations.

    • Internal Revenue Service (IRS), Treasury.
    • Fed Regist. 2013 Feb 1; 78 (22): 7264-5.

    AbstractThis document contains final 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.These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit.

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