Legal Analysis of Availability of Premium Tax Credits in State and Federally Created Exchanges Pursuant to the Affordable Care Act.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

United States. Laws, etc. (Statutes of the United States).

United States.

Courts.

Health insurance.

Taxation.

Physical Description:

1 online resource (1 online resource (10 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2012.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Analyzes whether premium tax credits available to certain individuals under Section 36B of the Internal Revenue Code, as established under Section1401 of the Patient Protection and Affordable Care Act (ACA),1 would be available for individuals who participate in federally created health insurance exchanges. Provides brief background on relevant provisions of ACA; addresses considerations that a court could take into account in interpreting the statutory language of Section 36B of the Act; and discusses how regulations implementing the premium tax credit could be evaluated.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Legal Analysis of Availability of Premium Tax Credits in State and Federally Created Exchanges Pursuant to the Affordable Care Act

Access Restriction:

Restricted for use by site license.