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医疗保险费税收抵免。最终法规。

Health insurance premium tax credit. Final regulations.

出版信息

Fed Regist. 2013 Feb 1;78(22):7264-5.

PMID:23476972
Abstract

This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit.

摘要

本文件包含与《患者保护与平价医疗法案》及《2010年医疗保健与教育协调法案》所颁布的医疗保险费税收抵免相关的最终法规。这些最终法规为可能参加符合条件的雇主提供的保险且希望通过平价保险交易所(交易所)参加合格健康计划并申请保费税收抵免的个人提供指导。

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