{"abstract":"This document contains proposed regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011. These proposed regulations provide guidance to individuals who enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax credit, and to Exchanges that make qualified health plans available to individuals and employers. This document also provides notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2011/08/17/2011-20728.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"76 FR 50931","comment_url":null,"comments_close_on":"2011-10-31","correction_of":null,"corrections":[],"dates":"Written (including electronic) comments must be received by October 31, 2011. Outlines of topics to be discussed at the public hearing scheduled for November 17, 2011, at 10 a.m. must be received by November 10, 2011.","disposition_notes":null,"docket_ids":["REG-131491-10"],"dockets":[],"document_number":"2011-20728","effective_on":null,"end_page":50949,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/08/17/2011-20728.xml","html_url":"https://www.federalregister.gov/documents/2011/08/17/2011-20728/health-insurance-premium-tax-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-20728?publication_date=2011-08-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-08-17/2011-20728/mods.xml","not_received_for_publication":null,"page_length":19,"page_views":{"count":2302,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-08-17/pdf/2011-20728.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2011-08-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/08/17/2011-20728.txt","regulation_id_number_info":{"1545-BJ82":{"issue":"201110","html_url":"https://www.federalregister.gov/regulations/1545-BJ82/health-insurance-premium-assistance-tax-credit","title":"Health Insurance Premium Assistance Tax Credit","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201110&RIN=1545-BJ82&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ82"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BJ82/health-insurance-premium-assistance-tax-credit","title":"Health Insurance Premium Assistance Tax Credit"},"comments_count":212,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2011-0024","supporting_documents_count":0,"docket_id":"IRS-2011-0024","document_id":"IRS-2011-0024-0001","regulation_id_number":"1545-BJ82","title":"Health Insurance Premium Assistance Credit","checked_regulationsdotgov_at":"2022-02-24T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":50931,"subtype":null,"title":"Health Insurance Premium Tax Credit","toc_doc":"Health Insurance Premium Tax Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":76}