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TREAS/IRS RIN: 1545-BL49 Publication ID: Fall 2014 
Title: Health Insurance Premium Tax Credit 
Abstract:

Final regulations under section 36B on determining whether health coverage under an employer-sponsored plan is affordable for individuals (spouses or dependents) who are eligible to enroll in the plan by reason of their relationship to an employee (related individuals).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.36B-2   
Legal Authority: 26 USC 7805    26 USC 36B    Affordable Care Act   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/17/2011  76 FR 50931   
NPRM Comment Period End  10/31/2011 
Final Rule  02/01/2013  78 FR 7264   
Final Rule Effective  02/01/2013 
Additional Information: REG-102769-13 Drafting attorney: Andrew Braden (202) 317-4725 Reviewing attorney: Sharon Park (202) 317-4726 Treasury attorney: Cameron Arterton (202) 622-0869 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Andrew S. Braden
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-7007
Fax:855 576-2340
Email: andrew.s.braden@irscounsel.treas.gov