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TREAS/IRS RIN: 1545-BR31 Publication ID: Fall 2024 
Title: ● Definition of the Term "Coverage Month" for Computing the Premium Tax Credit 
Abstract:

These proposed regulations would amend the definition of coverage month, and amend certain other rules, in existing income tax regulations regarding the computation of an individual taxpayer’s premium tax credit (PTC).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time 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. 36B    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/17/2024  89 FR 75984   
NPRM Comment Period End  11/01/2024 
Final Action  04/00/2025 
Additional Information: REG-116787-23 Drafting attorney: Clara Raymond, Attorney (202) 317-5654 Reviewing attorney: Stephen Toomey, Senior Counsel (202) 317-4735 Treasury attorney: Kimberly Koch (202) 381-6934 CC:ITA:4
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
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5654
Fax:866 576-2338
Email: clara.l.raymond@irscounsel.treas.gov