{"abstract":"This document contains final regulations relating to the health insurance premium tax credit (premium tax credit). These final 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 final regulations also affect individuals who are eligible for employer-sponsored health coverage.","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/2016/12/19/2016-30037.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"81 FR 91755","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective December 19, 2016.","disposition_notes":null,"docket_ids":["TD 9804"],"dockets":[],"document_number":"2016-30037","effective_on":"2016-12-19","end_page":91768,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/12/19/2016-30037.xml","html_url":"https://www.federalregister.gov/documents/2016/12/19/2016-30037/premium-tax-credit-regulation-vi","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-30037?publication_date=2016-12-19","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-12-19/2016-30037/mods.xml","not_received_for_publication":null,"page_length":14,"page_views":{"count":3433,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-12-19/pdf/2016-30037.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-30037.pdf?1481750122","publication_date":"2016-12-19","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/12/19/2016-30037.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_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","regulation_id_number":"1545-BN50","title":"Premium Tax Credit NPRM VI (REG-109086-15)","checked_regulationsdotgov_at":"2017-01-08T06:00:20Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":91755,"subtype":null,"title":"Premium Tax Credit Regulation VI","toc_doc":"Premium Tax Credit Regulation VI","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}