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IRS Final Regs Adopt 'Family-Friendly' Health Care Affordability Test
Journal of Accountancy Link to more items from this source
[Guidance Overview]
Oct. 12, 2022

"The IRS ... issued final regulations adopting an affordability test for employer-sponsored minimum essential coverage for purposes of the Sec. 36B premium tax credit that takes into consideration the cost of covering an employee's family members in addition to that of the employee. The final regulations adopt largely unchanged the proposed regulations it issued in April 2022[.]"

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