26 C.F.R. §1.36B-2 - Eligibility for premium tax credit

Cite as26 C.F.R. §1.36B-2
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16 cases
  • Me. Cmty. Health Options v. United States, 17-2057C
    • United States
    • Court of Federal Claims
    • June 10, 2019
    ...household income is between 100% and 400% of the poverty line. See 26 U.S.C. § 36B(c)(1)(A); 42 U.S.C. § 18082(c)(2)(B)(i); accord 26 C.F.R. § 1.36B-2(a) to (b) (2017); 45 C.F.R. § 156.460(a)(1) (2017). The Secretary of the Department of Health and Human Services ("Secretary of HHS") is req......
  • Common Ground Healthcare Coop. v. United States, 17-877C
    • United States
    • Court of Federal Claims
    • February 15, 2019
    ...household income is between 100% and 400% of the poverty line. See 26 U.S.C. § 36B(c)(1)(A); 42 U.S.C. § 18082(c)(2)(B)(i); accord 26 C.F.R. § 1.36B-2(a) to (b) (2017); 45 C.F.R. § 156.460(a)(1) (2017). The Secretary of the Department of Health and Human Services ("Secretary of HHS") is req......
  • Cmty. Health Choice, Inc. v. United States, 18-5C
    • United States
    • Court of Federal Claims
    • February 15, 2019
    ...household income is between 100% and 400% of the poverty line. See 26 U.S.C. § 36B(c)(1)(A); 42 U.S.C. § 18082(c)(2)(B)(i); accord 26 C.F.R. § 1.36B-2(a) to (b) (2017); 45 C.F.R. § 156.460(a)(1) (2017). The Secretary of the Department of Health and Human Services ("Secretary of HHS") is req......
  • Me. Cmty. Health Options v. United States, 17-2057C
    • United States
    • Court of Federal Claims
    • February 15, 2019
    ...household income is between 100% and 400% of the poverty line. See 26 U.S.C. § 36B(c)(1)(A); 42 U.S.C. § 18082(c)(2)(B)(i); accord 26 C.F.R. § 1.36B-2(a) to (b) (2017); 45 C.F.R. § 156.460(a)(1) (2017). The Secretary of the Department of Health and Human Services ("Secretary of HHS") is req......
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7 firm's commentaries
  • View From McDermott: Employer Pay-or-Play Mandates Under Health-Care Reform
    • United States
    • JD Supra United States
    • January 15, 2014
    ...Hours is Full Time Act (S. 1188), introduced in the Senate on June 19, 2013. 10 Code § 4980H(c)(2)C)(i). 11 Code § 36B(c)(2)(C); Treas. Reg. § 1.36B-2(c)(3)(v)(A)(1). 12 45 C.F.R. § 156.145(a); see also Prop. Treas. Reg. § 1.36B-6(a). 13 See IRS Notice 2012-31; 78 Fed. Reg. 25,909 (May 3, 2......
  • Clash of the Circuits: Federal Exchange Subsidies at Risk?
    • United States
    • LexBlog United States
    • July 24, 2014
    ...to anyone “enrolled in one or more qualified health plans through an Exchange,” which includes state and federal marketplaces. 26 C.F.R. § 1.36B-2. See also 77 Fed. Reg. 30377 (May 23, 2012). Thus, individuals were eligible for a tax credit regardless of whether they purchased health insura......
  • Treasury Releases Proposal To Address 'Family Glitch' As Biden Administration Touts Coverage Gains
    • United States
    • Mondaq United States
    • April 11, 2022
    ...ready to implement the provision in 2023 and would support state-based Marketplaces in their efforts to implement the rule. Footnote 1 26 CFR 1.36B-2(c)(3). The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about you......
  • Supreme Court Hears Arguments In Challenge To Health Care Premium Tax Credits
    • United States
    • Mondaq United States
    • March 19, 2015
    ...insurance coverage that is purchased through an "Exchange established by the State," but the IRS promulgated regulations under Treas. Reg. Sec. 1.36B-2 stating that the Section 36B credit is available to taxpayers who are enrolled in exchanges run by either the state or the federal The peti......
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2 books & journal articles
  • The Future of Administrative Law
    • United States
    • Environmental Law Reporter No. 47-3, March 2017
    • March 1, 2017
    ...read the statutory term “any 1. King v. Burwell , 135 S. Ct. 2480 (2015), began as a lawsuit challenging U.S. Treasury regulation 26 C.F.R. §1.36B-2(a)(1) (2016), issued under the Patient Protection and Afordable Care Act. Challengers argued that the Afordable Care Act allowed for federal t......
  • Negating the Cost of 'I Do': Ending the United States Tax Code's Family Penalty Through Permissive Joint Filing
    • United States
    • Louisiana Law Review No. 78-2, January 2018
    • January 1, 2018
    ...to interpret the law in line with “the overriding principle of the present Court: The Affordable Care Act must be saved”). 118. 26 C.F.R. 1.36B-2(b)(1) (2017). 119. Id. 120. “Poverty line” has the meaning given that term in § 2110(c)(5) of the Social Security Act. 42 U.S.C. § 1397jj(c)(5) (......
3 provisions

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