{"abstract":"This document contains final regulations relating to the health insurance premium tax credit. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, also called Marketplaces) and claim the premium tax credit and Exchanges that make qualified health plans available to individuals.","action":"Final regulations and removal of temporary 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/2017/07/26/2017-15642.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"82 FR 34601","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on July 24, 2017.","disposition_notes":null,"docket_ids":["TD 9822"],"dockets":[],"document_number":"2017-15642","effective_on":"2017-07-24","end_page":34611,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2017/07/26/2017-15642.xml","html_url":"https://www.federalregister.gov/documents/2017/07/26/2017-15642/health-insurance-premium-tax-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2017-15642?publication_date=2017-07-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2017-07-26/2017-15642/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":3270,"last_updated":"2026-10-24 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2017-07-26/pdf/2017-15642.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2017-15642.pdf?1500927323","publication_date":"2017-07-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2017/07/26/2017-15642.txt","regulation_id_number_info":{"1545-BM09":{"issue":"201704","html_url":"https://www.federalregister.gov/regulations/1545-BM09/health-insurance-premium-tax-credit-additional-issues","title":"Health Insurance Premium Tax Credit Additional Issues","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201704&RIN=1545-BM09&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM09"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM23/health-insurance-premium-tax-credit-additional-issues-temp-","title":"Health Insurance Premium Tax Credit Additional Issues (Temp)"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2014-0025","supporting_documents_count":0,"docket_id":"IRS-2014-0025","regulation_id_number":"1545-BM23","title":"Rules Regarding the Health Insurance\r\nPremium Tax Credit","checked_regulationsdotgov_at":"2017-08-15T06:00:16Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":34601,"subtype":null,"title":"Health Insurance Premium Tax Credit","toc_doc":"Health Insurance Premium Tax Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":82}