1545-BM23 201710 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Health Insurance Premium Tax Credit Additional Issues (Temporary)

These temporary regulations provide additional guidance to taxpayers who enroll in qualified health plans through affordable insurance exchanges and claim the premium tax credit, and exchanges that make health plans available to individuals.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No Other 26 CFR 1.36(B) 26 U.S.C. 7805 26 U.S.C. 6055 26 U.S.C. 36(B) No Final and Temporary Regulations 07/28/2014 79 FR 43622 Final and Temporary Regulations Effective 07/28/2014 Final Regulations and Removal of Temporary Regulations (Completed by TD 9823) 07/24/2017 82 FR 34601 Final Regulations and Removal of Temporary Regulations Effective 07/24/2017 REG-104579-13 Drafting attorney: Suzanne R. Sinno (202) 317-4718 Reviewing attorney: Stephen J. Toomey (202) 317-4718 Treasury attorney: Shelley Leonard (202) 622-3505 CC:ITA No Organizations None No No No No 1545-BM09 Related to Suzanne Sinno R. Attorney 1545 Internal Revenue Service IRS 202 317-4718 855 576-2338 suzanne.r.sinno@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224