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TREAS/IRS RIN: 1545-BM23 Publication ID: Fall 2016 
Title: Health Insurance Premium Tax Credit Additional Issues (Temp) 

These temporary regulations provide additional guidance to taxpayers who enroll in qualified health plans and claim the premium tax credit.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.36(B)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6055    26 U.S.C. 36(B)   
Legal Deadline:  None
Action Date FR Cite
Final and Temporary Regulations  07/28/2014  79 FR 43622   
Final and Temporary Regulations Effective  07/28/2014 
Final Action  04/00/2017 
Additional Information: REG-104579-13 Drafting attorney: Arvind Ravichandran (202) 317-4718 Reviewing attorney: Stephen J. Toomey (202) 317-4718 Treasury attorney: Rachel Levy (202) 622-3628 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM09 
Agency Contact:
Shareen Pflanz
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4718
Fax:202 317-4743