26 C.F.R. §1.36B-2 - Eligibility for premium tax credit
| Cite as | 26 C.F.R. §1.36B-2 |
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16 cases
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Me. Cmty. Health Options v. United States, 17-2057C
...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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Common Ground Healthcare Coop. v. United States, 17-877C
...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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Cmty. Health Choice, Inc. v. United States, 18-5C
...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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Me. Cmty. Health Options v. United States, 17-2057C
...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
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View From McDermott: Employer Pay-or-Play Mandates Under Health-Care Reform
...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......
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Clash of the Circuits: Federal Exchange Subsidies at Risk?
...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......
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Treasury Releases Proposal To Address 'Family Glitch' As Biden Administration Touts Coverage Gains
...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......
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Supreme Court Hears Arguments In Challenge To Health Care Premium Tax Credits
...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
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The Future of Administrative Law
...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......
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Negating the Cost of 'I Do': Ending the United States Tax Code's Family Penalty Through Permissive Joint Filing
...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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Act 119, HB 287 – An act relating to patient financial assistance policies and medical debt protection
...calculated in accordance with the financial methodologies for determining financial eligibility for advance premium tax credits under 26 C.F.R. § 1.36B-2, including the method used to calculate household size, with the following modifications:(A) domestic partners, and any individual who is......
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Chapter 23, SB 96 – Health Insurance - Conformity With and Implementation of the Federal Patient Protection and Affordable Care Act
...PART ON A FINDING THAT THE INDIVIDUAL IS INELIGIBLE FOR QUALIFYING COVERAGE IN AN ELIGIBLE EMPLOYER-SPONSORED PLAN IN ACCORDANCE WITH 26 C.F.R. 1.36B-2(C)(3), INCLUDING AS A RESULT OF THE EMPLOYEE'S EMPLOYER DISCONTINUING OR CHANGING AVAILABLE COVERAGE WITHIN THE NEXT 60 DAYS, PROVIDED THAT......
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Chapter 363, SB 556 – Health Insurance - Selection of State Benchmark Plan and Required Conformity With Federal Law
...part on a finding that the individual is ineligible for qualifying coverage in an eligible employer-sponsored plan in accordance with 26 C.F.R. 1.36B-2(c)(3), including as a result of the employee's employer discontinuing or changing available coverage within the next 60 days, provided that......