{"abstract":"This document contains corrections to final regulations (TD 9745) that were published in the Federal Register on Friday, December 18, 2015 (80 FR 78971). The final regulations are 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.","action":"Final regulations; correcting amendment.","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/2016/01/15/2016-00701.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"81 FR 2088","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective January 15, 2016 and applicable December 18, 2015.","disposition_notes":null,"docket_ids":["TD 9745"],"dockets":[],"document_number":"2016-00701","effective_on":"2016-01-15","end_page":2088,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/01/15/2016-00701.xml","html_url":"https://www.federalregister.gov/documents/2016/01/15/2016-00701/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/2016-00701?publication_date=2016-01-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-01-15/2016-00701/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":702,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-01-15/pdf/2016-00701.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-00701.pdf?1452779191","publication_date":"2016-01-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/01/15/2016-00701.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":"2016-02-04T06:00:11Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":2088,"subtype":null,"title":"Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit; Correction","toc_doc":"Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit; Correction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}