Premium Tax Credit
- Agencies
- Treasury Department, Internal Revenue Service
- Type
- Proposed Rule
- Published
- Document number
- 2026-21056
Read the full document on FederalRegister.gov PDF
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.
How it was scored
Scored by jev-1.13.0 on October 15, 2026. A reading describes what the action does, not who issued it, and is based on the summary. Scores are automated and can be wrong. How scoring works