{"abstract":"This document contains final 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. These final regulations provide guidance to individuals related to employees who may enroll in eligible employer- sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit.","action":"Final regulations.","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/2013/02/01/2013-02136.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"78 FR 7264","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on February 1, 2013.","disposition_notes":null,"docket_ids":["TD 9611"],"dockets":[],"document_number":"2013-02136","effective_on":"2013-02-01","end_page":7265,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/02/01/2013-02136.xml","html_url":"https://www.federalregister.gov/documents/2013/02/01/2013-02136/health-insurance-premium-tax-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-02136?publication_date=2013-02-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-02-01/2013-02136/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":6819,"last_updated":"2026-10-24 20:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-02-01/pdf/2013-02136.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-02136.pdf?1359562940","publication_date":"2013-02-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/02/01/2013-02136.txt","regulation_id_number_info":{"1545-BL49":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BL49/health-insurance-premium-tax-credit","title":"Health Insurance Premium Tax Credit","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BL49&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL49"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0007","supporting_documents_count":0,"docket_id":"IRS-2013-0007","regulation_id_number":null,"title":"Health Insurance Premium Tax Credit","checked_regulationsdotgov_at":"2013-02-21T08:06:27Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":7264,"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":"Rule","volume":78}