{"abstract":"This document contains final regulations relating to requirements for Affordable Insurance Exchanges (Exchanges) to report information 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 apply to Exchanges that make qualified health plans available to individuals.","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/2014/05/07/2014-10419.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"79 FR 26113","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on May 7, 2014.","disposition_notes":null,"docket_ids":["TD 9663"],"dockets":[],"document_number":"2014-10419","effective_on":"2014-05-07","end_page":26120,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/05/07/2014-10419.xml","html_url":"https://www.federalregister.gov/documents/2014/05/07/2014-10419/information-reporting-for-affordable-insurance-exchanges","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-10419?publication_date=2014-05-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-05-07/2014-10419/mods.xml","not_received_for_publication":null,"page_length":8,"page_views":{"count":2190,"last_updated":"2026-10-25 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-05-07/pdf/2014-10419.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-10419.pdf?1399062140","publication_date":"2014-05-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/05/07/2014-10419.txt","regulation_id_number_info":{"1545-BL42":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BL42/information-reporting-for-affordable-insurance-exchange","title":"Information Reporting for Affordable Insurance Exchange","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BL42&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL42"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL42/information-reporting-for-affordable-insurance-exchange","title":"Information Reporting for Affordable Insurance Exchange"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0009","supporting_documents_count":0,"docket_id":"IRS-2013-0009","regulation_id_number":"1545-BL42","title":"Information Reporting for Affordable Insurance Exchanges","checked_regulationsdotgov_at":"2014-05-27T06:00:10Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":26113,"subtype":null,"title":"Information Reporting for Affordable Insurance Exchanges","toc_doc":"Information Reporting for Affordable Insurance Exchanges","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}