title: Health insurance premium tax credit. Final regulations.
abstract: This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit.
mesh_terms: D006264:Health Benefit Plans, Employee / Q000191:economics* / Q000331:legislation & jurisprudence; D062265:Health Insurance Exchanges / Q000191:economics* / Q000331:legislation & jurisprudence; D006801:Humans; D007348:Insurance, Health / Q000191:economics* / Q000331:legislation & jurisprudence; D058991:Patient Protection and Affordable Care Act; D013660:Taxes; D014481:United States