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Text of IRS Publication 974: Premium Tax Credit, Revised March 30, 2015 (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
Apr. 4, 2015
51 pages. "The following changes have been made under Self-Employed Health Insurance Deduction and PTC. [1] Lines 4a and 25 of Worksheet W have been revised. [2] New line 28 has been added. [3] Additional instructions are provided for individuals who have more than one trade or business under which an insurance plan is established. [4] The list of deductions and exclusions under Step 1 on pages 36 and 38, and on page 40 has been reordered, and the domestic production activities deduction has been added to the list."

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