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TREAS/IRS RIN: 1545-BM23 Publication ID: Fall 2017 
Title: Health Insurance Premium Tax Credit Additional Issues (Temporary) 
Abstract:

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.

 
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 
EO 13771 Designation: Other 
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
Timetable:
Action Date FR Cite
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 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
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:
Suzanne R. Sinno
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338
Email: suzanne.r.sinno@irscounsel.treas.gov