Additionally, this revenue procedure cross-references the required contribution percentage under § 5000A(e)(1)(A) for plan years beginning after calendar year 2016, as determined under guidance issued by the Department of Health and Human Services. ![]() The percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under § 36B. ![]() This revenue procedure also updates the required contribution percentage in § 36B(c)(2)(C)(i)(II) for plan years beginning after calendar year 2016. In particular, it updates the Applicable Percentage Table in § 36B(b)(3)(A)(i) to provide the Applicable Percentage Table for 2017 that is used to calculate an individual’s premium tax credit. ![]() This revenue procedure provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code.
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