View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BQ16 Publication ID: Spring 2022 
Title: Proposed Changes to Section 36B Regarding the Premium Tax Credit 

Executive Order 14009, Strengthening Medicaid and the Affordable Care Act (ACA), directs the Secretary of the Treasury to review all existing regulations and other agency actions to determine whether the actions are inconsistent with the policy to protect and strengthen the ACA and, in particular, review policies or practices that may reduce the affordability of coverage or financial assistance for coverage, including for dependents. The Treasury Department and the IRS have reviewed the regulations under section 36B and are proposing regulatory changes in accordance with E.O. 14009.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.36B-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 36B(g)   
Legal Deadline:  None
Action Date FR Cite
NPRM  04/07/2022  87 FR 20354   
NPRM Comment Period End  06/06/2022 
Final Action  12/00/2022 
Additional Information: REG-114339-21 (NPRM) Drafter attorney: Clara Raymond (202) 317-4718 Reviewer attorney: Steve Toomey (202) 317-4735 Treasury attorney: Kim Koch (202) 622-0854 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Clara Raymond
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4718