1545-BM85 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Minimum Value of Eligible Employer-Sponsored Plans

These proposed regulations under 36(B), the premium tax credit, address issues in determining the minimum value of an eligible employer-sponsored plan by incorporating the substance of the HHS regulations. They provide that an employer-sponsored plan does not provide minimum value if it does not cover substantial in-patient hospitalization and physician services.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 36(B) No Supplemental NPRM 09/01/2015 80 FR 52678 Supplemental NPRM Comment Period End 11/02/2015 Final Action 07/00/2018 REG-143800-14 Drafter attorney: William Jackson (202) 317-4731 Reviewer attorney: William Jackson (202) 317-4731 Treasury attorney: Katy Johnson (202) 622-1190 CC:ITA No No None No No No No 1545-BL34 Related to William Jackson A. Attorney 1545 Internal Revenue Service IRS 202 317-4731 855 576-2339 william.a.jackson@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4236, Washington DC 20224