{"abstract":"This document contains proposed regulations relating to the health insurance premium tax credit (premium tax credit) and the individual shared responsibility provision. These proposed regulations affect individuals who enroll in qualified health plans through Health Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. These proposed regulations also affect individuals who are eligible for employer-sponsored health coverage and individuals who seek to claim an exemption from the individual shared responsibility provision because of unaffordable coverage. Although employers are not directly affected by rules governing the premium tax credit, these proposed regulations may indirectly affect employers through the employer shared responsibility provisions and the related information reporting provisions.","action":"Notice of proposed rulemaking.","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/2016/07/08/2016-15940.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"81 FR 44557","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written (including electronic) comments and requests for a public hearing must be received by September 6, 2016.","disposition_notes":null,"docket_ids":["REG-109086-15"],"dockets":[],"document_number":"2016-15940","effective_on":null,"end_page":44576,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/07/08/2016-15940.xml","html_url":"https://www.federalregister.gov/documents/2016/07/08/2016-15940/premium-tax-credit-nprm-vi","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-15940?publication_date=2016-07-08","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-07-08/2016-15940/mods.xml","not_received_for_publication":null,"page_length":20,"page_views":{"count":9312,"last_updated":"2026-08-25 14:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-07-08/pdf/2016-15940.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-15940.pdf?1467818132","publication_date":"2016-07-08","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/07/08/2016-15940.txt","regulation_id_number_info":{"1545-BN50":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/1545-BN50/additional-rules-under-sections-36b-and-5000a","title":"Additional Rules Under Sections 36B and 5000A","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=1545-BN50&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BN50"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BN50/additional-rules-under-sections-36b-and-5000a","title":"Additional Rules Under Sections 36B and 5000A"},"comments_count":28,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0028","supporting_documents_count":0,"docket_id":"IRS-2016-0028","document_id":"IRS-2016-0028-0001","regulation_id_number":"1545-BN50","title":"Premium Tax Credit NPRM VI (REG-109086-15)","checked_regulationsdotgov_at":"2022-02-16T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":44557,"subtype":null,"title":"Premium Tax Credit NPRM VI","toc_doc":"Premium Tax Credit","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":81}