Premium Tax Credit

The record

Publisher

Federal Register

Agency

Treasury Department; Internal Revenue Service

Source

Federal Register

Kind

Federal Register: proposed rule

Jurisdiction

United States

Topics

Other

Importance

Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields

Published (source time)

2026-10-15 (the source gives a date only)

First seen on Kresmion

2026-10-26 18:25 UTC

The original

• PDF (Federal Register)

Source: Federal Register (federalregister.gov). U.S. government work, public domain.

The publisher's summary

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.

The publisher's words, as published.

Federal Register document

Document number

2026-21056

Document type

Proposed Rule

Status

Published