85 FR 76976 — Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction IRCFinal Rules (FR)Dec 1, 2020★ strong match
…es in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 2.
Section 1.36B-0 is amended by:
1. Revising the entries for § 1.36B-1(d) and (o).
2. Revising the entries for § 1.36B-2(c)(4)(i) and (e).
3. Revising the entries for § 1.36B-4(a)(1)(ii)(B) and (C).
4. Revising the entry for § 1.36B…
85 FR 31710 — Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction IRCProposed Rules (FR)Proposed May 27, 2020★ strong match
…in numerical order to read in part as follows:
Authority:
26 U.S.C. 7805 * * *
* * * * *
Sections 1.36B-0, 1.36B-1, 1.36B-2, and 1.36B-4 also issued under 26 U.S.C. 36B(g).
Section 1.6011-8 also issued under 26 U.S.C. 6011.
* * * * *
Par. 2.
Section 1.36B-0 is amended by:
a. Revising the entries for § 1.36B-1(d) and (o…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
ent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or by visiting the IRS website at https://www.irs.gov.
Drafting Information The principal authors of these temporary regulations are Danielle Mayfield and Andrew Clark of the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax). H…
83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCProposed Rules (FR)Proposed Oct 29, 2018
n 36B(c)(2)(B) of the Code.
Back to Citation
40.
See
section 4980H(a)(1), (b)(1) of the Code.
See also26 CFR 54.4980H-1(a)(14).
Back to Citation
41. Exchanges are entities established under section 1311 of PPACA through which qualified individuals and qualified employers can purchase health insurance coverage.
Back …
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013
c)(2)(C) and § 1.36B-2(c)(3). Regulations under section 36B were published on May 23, 2012 (77 FR 30377), as corrected on July 13, 2012 (77 FR 41270). B. Affordable Coverage
1. In General
Generally, section 4980H(b) liability may arise because, with respect to a full-time employee who has been certified to the employer…
Notice 2024-35 — This notice provides relief with respect to certain required minimum distributions (RMDs) that are not made in 2024. This relief was provided with respect to c… IRCNoticesMay 6, 2024
… and Kathleen Hannick (2020). “Fixed Indemnity Coverage is a Problematic Form of “Junk” Insurance,” USC-Brookings Schaeffer Initiative for Health Policy, available at: https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-insuran…
84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCFinal Rules (FR)Jun 20, 2019
… part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805.
* * * * *
Par 2.
Section 1.36B-0 is amended by—
a. Adding entries for §§ 1.36B-2(c)(3)(i)(A) and (B).
b. Revising the entry for § 1.36B-2(c)(5).
c. Adding entries for §§ 1.36B-2(c)(5)(i) and (ii), 1.36B-2(c)(5)(iii), 1.36B-2(c)(5)(iii)(A) and (B),…
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019
…individuals and qualified employers can purchase health coverage.
Back to Citation
11.
See section 36B(c)(2)(C)(iii) and §§ 1.36B-2(c)(3) and 1.36B-3(c).
Back to Citation
12.
See § 1.36B-2(c)(3)(v)(C). The required contribution percentage for 2020 is 9.78 percent (see Rev. Proc. 2019-29).
Back to Citation
13.
See se…
86 FR 55980 — Requirements Related to Surprise Billing; Part II IRCFinal Rules (FR)Oct 7, 2021★ strong match
…
See
Hannick, Kathleen and Loren Adler. “Provider Charges Relative to Medicare Rates, 2012-2018.” USC-Brookings Schaeffer on Health Policy. (May 2021).
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2021/05/03/provider-charges-relative-to-medicare-rates-2012-2018/.
Back to Citation
210…
79 FR 8544 — Shared Responsibility for Employers Regarding Health Coverage IRCFinal Rules (FR)Feb 12, 2014★ strong match
t taxes
Estate taxes
Excise taxes
Gift taxes
Income taxes
Penalties
Reporting and recordkeeping requirements
Adoption of Amendments to the Regulations Accordingly, 26 CFR parts 1, 54, and 301 are amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority citation for part 1 continues to read in part as follows:…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
RT 4065—ANNUAL REPORT
26. The authority citation for part 4065 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1365.
§ 4065.3
[Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
Notice 2018-84 — Notice 2018–84 provides interim guidance clarifying how the suspension of the personal exemption deduction in § 151(d)(5) of the Tax Cuts and Jobs Act applies … IRCNoticesNov 5, 2018
…an individual with respect to whom a taxpayer is allowed a deduction) under section 151.”). Section 36B allows a premium tax credit to eligible individuals who enroll themselves, their spouse, or any dependent (as defined in § 152) in a qualified health plan through an Exchange, and § 6011 provides general rules relate…
IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
URY
Internal Revenue Service
Accordingly, the Treasury Department and the IRS propose to amend 26 CFR part 54 as follows:
PART 54—PENSION EXCISE TAXES 1. The authority citation for part 54 continues to read as follows:
Authority:
26 U.S.C. 7805, unless otherwise noted.
2. Section 54.9831-1 is amended by—
a. Revising pa…
83 FR 57536 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Nov 15, 2018related by meaning
18071, 18082, 26 U.S.C. 36B, and 31 U.S.C. 9701); and Public Law 103-141, 107 Stat. 1488 (42 U.S.C. 2000bb-2000bb-4).
List of Subjects
26 CFR Part 54 Excise taxes
Health care
Health insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 2590
Continuation coverage
Disclosure
Employee benefit plans
Grou…
89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage IRCFinal Rules (FR)Apr 3, 2024
…hleen Hannick (2020). “Fixed Indemnity Health Coverage Is a Problematic Form of `Junk Insurance,' ” USC-Brookings Schaeffer Initiative for Health Policy, available at:
https://www.brookings.edu/blog/usc-brookings-schaeffer-on-health-policy/2020/08/04/fixed-indemnity-health-coverage-is-a-problematic-form-of-junk-i…
84 FR 25209 — Withholding on Certain Distributions Under Section 3405(a) and (b) IRCProposed Rules (FR)Proposed May 31, 2019related by meaning
Pensions
Railroad retirement
Reporting and recordkeeping requirements
Social security
Unemployment compensation
Proposed Amendments to the Regulations Accordingly, 26 CFR part 31 is proposed to be amended as follows:
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME AT THE SOURCE
Paragraph 1.
The authority citation for…
ERISADOL Technical ReleasesSep 13, 2013
…unted for purposes of determining affordability of an eligible employer-sponsored plan under Code § 36B. See Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit, 78 Fed. Reg. 25909, 25914 (May 3, 2013) (proposed regulations; to be codified, in part, once …
82 FR 47792 — Religious Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act IRCFinal Rules (FR)Oct 13, 2017related by meaning
C. 9701).
List of Subjects
26 CFR Part 54
Excise taxes
Health care
Health insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 2590 Continuation coverage
Disclosure
Employee benefit plans
Group health plans
Health care
Health insurance
Medical child support
Reporting and recordkeeping requirements
45…
IRCProposed Rules (FR)Proposed Dec 24, 2013related by meaning
ements
45 CFR Part 146
Health care
Health insurance
Reporting and recordkeeping requirements, and State regulation of health insurance
John Dalrymple, Deputy Commissioner for Services and Enforcement, Internal Revenue Service.
Signed this 11th day of December, 2013.
Phyllis C. Borzi,
Assistant Secretary, Employee Benef…
80 FR 55742 — Multiemployer Plans; Electronic Filing Requirements PBGCFinal Rules (FR)Sep 17, 2015related by meaning
U.S.C. 1082(f), 1302(b)(3).
2. In § 4000.3, revise paragraph (b)(3) to read as follows:
§ 4000.3
What methods of filing may I use?
* * * * *
(b) * * * (3) When making filings to PBGC under parts 4041A, 4245, and 4281 of this chapter (except for notices of benefit reductions and notices of restoration of benefits under …