Share with your friends

Final regulations: Health insurance premium tax credit, employer-provided health coverage

Final regulations: Health insurance premium tax credit

The Treasury Department and the IRS today released for publication in the Federal Register final regulations concerning the health insurance premium tax credit, pursuant to the Affordable Care Act. The IRS also issued an advance version of Notice 2015-87, guidance that is referenced in these final regulations.


Related content

Today’s final regulations [PDF 237 KB] affect individuals who enroll in qualified health plans through “affordable insurance exchanges” (or “marketplaces”) and claim the health insurance premium tax credit, and exchanges that make qualified health plans available to individuals and employers. The final regulations adopt rules that were proposed in March 2013, with certain provisions being reserved for future guidance.


Notice 2015-87 [PDF 174 KB] provides guidance with respect to the application of various provisions of the Affordable Care Act to employer-provided health coverage.

© 2020 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal