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Premium Tax Credit
Proposed rule · Federal Register document 2026-21056
- Published
- 10/15/2026
- Comments due
- 11/30/2026
- 32 days left
- Pages
- 17
Summary
Notice of proposed rulemaking and notice of public hearing.
This document contains proposed regulations that would amend regulations regarding an individual taxpayer's eligibility for a premium tax credit (PTC), the computation of a PTC, and an individual's tax liability due to excess advance payments of the PTC. The proposed regulations would affect taxpayers who enroll themselves or a family member in individual health insurance coverage through a Health Insurance Exchange and may be allowed a PTC for this coverage. This document also provides a notice of a public hearing on these proposed regulations.
Details
- Type
- Proposed rule
- Docket
- REG-101576-26
- Regulation ID (RIN)
- 1545-BS15
- CFR parts
- 26 CFR 1
- Topics
- Income taxes, Reporting and recordkeeping requirements
This page summarizes a Federal Register document. Only the official Federal Register text has legal effect. Comment deadlines can be extended or reopened by a later notice.
Source: Office of the Federal Register, via the Federal Register API · Last updated 10/15/2026