{"abstract":"This document contains final regulations on 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 final regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, sometimes called Marketplaces) and claim the health insurance premium tax credit, and Exchanges that make qualified health plans available to individuals and employers.","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/2015/12/18/2015-31866.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"80 FR 78971","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on December 18, 2015.","disposition_notes":null,"docket_ids":["TD 9745"],"dockets":[],"document_number":"2015-31866","effective_on":"2015-12-18","end_page":78977,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2015/12/18/2015-31866.xml","html_url":"https://www.federalregister.gov/documents/2015/12/18/2015-31866/minimum-value-of-eligible-employer-sponsored-plans-and-other-rules-regarding-the-health-insurance","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2015-31866?publication_date=2015-12-18","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2015-12-18/2015-31866/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":6096,"last_updated":"2026-10-24 18:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2015-12-18/pdf/2015-31866.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2015-31866.pdf?1450300521","publication_date":"2015-12-18","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2015/12/18/2015-31866.txt","regulation_id_number_info":{"1545-BL43":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BL43/minimum-value-of-employer-sponsored-coverage","title":"Minimum Value of Employer Sponsored Coverage","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BL43&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BL43"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL43/minimum-value-of-employer-sponsored-coverage","title":"Minimum Value of Employer Sponsored Coverage"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0018","supporting_documents_count":0,"docket_id":"IRS-2013-0018","regulation_id_number":"1545-BL43","title":"Health Insurance Premium Tax Credit: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules","checked_regulationsdotgov_at":"2016-01-07T06:00:14Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":78971,"subtype":null,"title":"Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit","toc_doc":"Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":80}