{"abstract":"This document contains proposed regulations that would amend regulations regarding an individual taxpayer's eligibility for a premium tax credit (PTC), the computation of a PTC, and an individual's tax liability due to excess advance payments of the PTC. The proposed regulations would affect taxpayers who enroll themselves or a family member in individual health insurance coverage through a Health Insurance Exchange and may be allowed a PTC for this coverage. This document also provides a notice of a public hearing on these proposed regulations.","action":"Notice of proposed rulemaking and notice of public hearing.","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/2026/10/15/2026-21056.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 65494","comment_url":"http://www.regulations.gov/commenton/IRS-2026-1420-0001","comments_close_on":"2026-11-30","correction_of":null,"corrections":[],"dates":"Electronic or written comments must be received by November 30, 2026. A telephonic public hearing on this proposed regulation has been scheduled for December 8, 2026, at 10 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by November 30, 2026. If no outlines are received by November 30, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on December 4, 2026.","disposition_notes":null,"docket_ids":["REG-101576-26"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":3,"comment_start_date":"2026-10-15","updated_at":"2026-10-21T01:56:49.252-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-1420-0001","allow_late_comments":false,"id":"IRS-2026-1420-0001","comment_end_date":"2026-12-01","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-1420","title":"Premium Tax Credit (REG-101576-26)"}],"document_number":"2026-21056","effective_on":null,"end_page":65510,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/10/15/2026-21056.xml","html_url":"https://www.federalregister.gov/documents/2026/10/15/2026-21056/premium-tax-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-21056?publication_date=2026-10-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-10-15/2026-21056/mods.xml","not_received_for_publication":null,"page_length":17,"page_views":{"count":3114,"last_updated":"2026-10-24 00:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-10-15/pdf/2026-21056.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-21056.pdf?1791981914","publication_date":"2026-10-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/10/15/2026-21056.txt","regulation_id_number_info":{"1545-BS15":null},"regulation_id_numbers":["1545-BS15"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":3,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-1420","supporting_documents_count":0,"docket_id":"IRS-2026-1420","document_id":"IRS-2026-1420-0001","regulation_id_number":"1545-BS15","title":"Premium Tax Credit (REG-101576-26)","checked_regulationsdotgov_at":"2026-10-22T08:55:04Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-1420-0001","significant":null,"signing_date":null,"start_page":65494,"subtype":null,"title":"Premium Tax Credit","toc_doc":"Premium Tax Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}