federal_register: 2026-21056

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2026-21056 Premium Tax Credit Proposed Rule 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. 2026-10-15 2026 10 https://www.federalregister.gov/documents/2026/10/15/2026-21056/premium-tax-credit https://www.govinfo.gov/content/pkg/FR-2026-10-15/pdf/2026-21056.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BS15

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