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TREAS/IRS RIN: 1545-BM85 Publication ID: Fall 2021 
Title: 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.

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: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 36(B)   
Legal Deadline:  None
Action Date FR Cite
Supplemental NPRM  09/01/2015  80 FR 52678   
Supplemental NPRM Comment Period End  11/02/2015 
Final Action  10/00/2022 
Additional Information: REG-143800-14 (Final) Drafter attorney: Shareen Pflanz (202) 317-4727 Reviewer attorney: N/A Treasury attorney: Kim Koch (202) 622-0854 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL34 
Agency Contact:
Shareen S. Pflanz
Senior Technician Reviewer, Branch 5
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4727
Fax:855 576-2339