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Text of IRS Final Regs: Health Insurance Premium Tax Credit
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 25, 2017
44 pages. "These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges ... and claim the premium tax credit and Exchanges that make qualified health plans available to individuals.... After consideration of all the comments, the proposed regulations are adopted by this Treasury decision, with one technical correction that was not identified in the comments."

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