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CRS Report: Health Insurance Premium Credits in the ACA in 2015 (PDF)
Congressional Research Service [CRS]Link to more items from this source
[Guidance Overview]
Mar. 25, 2015

24 pages. "New federal tax credits, authorized under the [ACA], first became available in 2014 to help certain individuals pay for health insurance. The tax credits apply toward premiums for private health plans offered through exchanges (also referred to as health insurance marketplaces). The ACA also established subsidies to reduce cost-sharing expenses." [Report R43945, Mar. 18, 2015]

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