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Final IRS Regs Issued on Health Insurance Premium Tax Credits
Journal of Accountancy Link to more items from this source
[Guidance Overview]
May 22, 2012

"The IRS issued final regulations governing the Sec. 36B health insurance premium tax credit enacted by 2010's health care legislation.... The final regulations provide guidance to individuals who enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax credit, and to Exchanges that make qualified health plans available to individuals and employers."

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