{"abstract":"This document contains final regulations under section 36B of the Internal Revenue Code (Code) that amend the regulations regarding eligibility for the premium tax credit (PTC) to provide that affordability of employer-sponsored minimum essential coverage (employer coverage) for family members of an employee is determined based on the employee's share of the cost of covering the employee and those family members, not the cost of covering only the employee. The final regulations also add a minimum value rule for family members of employees based on the benefits provided to the family members. The final regulations affect taxpayers who enroll, or enroll a family member, in individual health insurance coverage through a Health Insurance Exchange (Exchange) and who may be allowed a PTC for the 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/2022/10/13/2022-22184.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"87 FR 61979","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These final regulations are effective on December 12, 2022.","disposition_notes":null,"docket_ids":["TD 9968"],"dockets":[{"supporting_documents":[{"title":"REG-114339-21 Public Hearing Agenda (Participants)","document_id":"IRS-2022-0006-3887"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2022-10-13","updated_at":"2023-02-27T20:10:23.501-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2022-0006-3889","allow_late_comments":null,"id":"IRS-2022-0006-3889","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2022-0006","title":"Affordability of Employer Coverage for  Family Members of Employees (REG-114339-21)"}],"document_number":"2022-22184","effective_on":"2022-12-12","end_page":62003,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2022/10/13/2022-22184.xml","html_url":"https://www.federalregister.gov/documents/2022/10/13/2022-22184/affordability-of-employer-coverage-for-family-members-of-employees","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2022-22184?publication_date=2022-10-13","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2022-10-13/2022-22184/mods.xml","not_received_for_publication":null,"page_length":25,"page_views":{"count":21185,"last_updated":"2026-07-26 02:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2022-10-13/pdf/2022-22184.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2022-22184.pdf?1665492331","publication_date":"2022-10-13","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2022/10/13/2022-22184.txt","regulation_id_number_info":{"1545-BQ16":{"issue":"202210","html_url":"https://www.federalregister.gov/regulations/1545-BQ16/proposed-changes-to-section-36b-regarding-the-premium-tax-credit","title":"Proposed Changes to Section 36B Regarding the Premium Tax Credit","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202210&RIN=1545-BQ16&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BQ16"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"REG-114339-21 Public Hearing Agenda (Participants)","document_id":"IRS-2022-0006-3887"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ16/proposed-changes-to-section-36b-regarding-the-premium-tax-credit","title":"Proposed Changes to Section 36B Regarding the Premium Tax Credit"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2022-0006","supporting_documents_count":1,"docket_id":"IRS-2022-0006","document_id":"IRS-2022-0006-3889","regulation_id_number":"1545-BQ16","title":"Affordability of Employer Coverage for  Family Members of Employees (REG-114339-21)","checked_regulationsdotgov_at":"2023-02-28T01:10:22Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":61979,"subtype":null,"title":"Affordability of Employer Coverage for Family Members of Employees","toc_doc":"Affordability of Employer Coverage for Family Members of Employees","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":87}