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Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA)


New federal tax credits were authorized in the Patient Protection and Affordable Care Act (ACA, P.L. 111-148, as amended), to help certain individuals pay for health insurance coverage, beginning in 2014. The tax credits will go towards the cost of purchasing coverage offered through health insurance exchanges-marketplaces offering comprehensive, private health plans. This report describes who will be eligible for the premium credits, and how the credit amounts will be calculated. It also highlights key issues raised by the Internal Revenue Service (IRS) in the notice of proposed rulemaking (NPRM) on the premium credits. The Appendix provides analysis of the concept of "affordability" as applicable to the premium credits. Bills: H.R. 436


This package includes following files:
# File Name Document Date Order ID: Number of Pages Price
1 R41137.pdf Jun 13, 2012 R41137 30 $29.95 Add to Cart

Older Versions:

Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (PPACA)  [Order No: R41137  Release Date: Sep 21,2010  Pages: 23]

Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (PPACA)  [Order No: R41137  Release Date: Apr 28,2010  Pages: 23]

Health Insurance Premium Credits Under H.R. 4872 (P.L. 111-148)  [Order No: R41137  Release Date: Apr 06,2010  Pages: 23]

Health Insurance Premium Credits Under H.R. 4872, the Reconciliation Bill  [Order No: R41137  Release Date: Mar 24,2010  Pages: 23]