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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34 practice notes
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Final Rules for Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections Under the Affordable Care Act
...the period after forfeiture or waiver and prior to reinstatement, if the individual is otherwise eligible for a premium tax credit. See 26 CFR 1.36B-2(c)(3)(i), proposed Sec. The Departments' prior guidance regarding integration of an HRA or other account-based plan with another group healt......
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Medicaid and Children's Health Insurance Programs: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes, and Premiums and Cost Sharing; Exchanges: Eligibility and Enrollment
...Exchange because the employer-sponsored insurance (ESI) in which the family was enrolled is determined unaffordable in accordance with 26 CFR 1.36B-2(c)(3)(v). We consider this exemption to be essential to preventing families from having to choose between continuing ESI that has been determ......
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Medicaid, Children's Health Insurance Programs, and Exchanges: Essential Health Benefits in Alternative Benefit Plans, Eligibility Notices, Fair Hearing and Appeal Processes for Medicaid and Exchange Eligibility Appeals and Other Provisions Related to Eligibility and Enrollment for Exchanges, Medicaid and CHIP, and Medicaid Premiums and Cost Sharing
...enrollment in a QHP through the Exchange because the ESI in which the family was enrolled is determined unaffordable in accordance with 26 CFR 1.36B-2(c)(3)(v). We note that, because of the difficulty in verifying the variety of exemptions from waiting periods currently applied by states (i......
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King v. Burwell, No. 14-114.
...of a person's health. § 300gg. Second, the Act generally requires individuals to maintain health insurance coverage or make a payment to the IRS. 26 U.S.C. § 5000A. Congress recognized that, without an incentive, "many individuals would wait to purchase health insurance until they needed ca......
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13 cases
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King v. Burwell, No. 14-114.
...of a person's health. § 300gg. Second, the Act generally requires individuals to maintain health insurance coverage or make a payment to the IRS. 26 U.S.C. § 5000A. Congress recognized that, without an incentive, "many individuals would wait to purchase health insurance until they needed ca......
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Cmty. Health Choice, Inc. v. United States, No. 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, No. 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, No. 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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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) (......
1 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......