Federal Register #2026-21056

Treasury and IRS propose revisions to Premium Tax Credit regulations

The U.S. Department of the Treasury and Internal Revenue Service propose changes to Premium Tax Credit regulations. - Government entities: U.S. Department of the Treasury; Internal Revenue Service (IRS). - Proposed changes: Revise rules for taxpayer eligibility and Premium Tax Credit calculations, including advance credit payments, repayment of excess payments, minimum essential coverage, verification of enrollment and payment information, and calculations for certain family members. - Procurement status: This is a regulatory notice, not a procurement opportunity. No OEMs, vendors, products, quantities, or contracted services are identified.

Description

The Treasury Department and Internal Revenue Service propose regulations amending rules on individual taxpayers’ eligibility for and computation of the premium tax credit (PTC), and tax liability for excess advance payments of the PTC. The proposed changes affect taxpayers enrolling themselves or family members in individual health insurance coverage through a Health Insurance Exchange who may qualify for a PTC. The notice also provides for a public hearing on the proposed regulations, scheduled by telephone for December 8, 2026. Comments and requests to speak or submit hearing outlines are due November 30, 2026.

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