Health Insurance Premium Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Health Insurance Premium Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, the Department of Defense and Full-Year Continuing Appropriations Act, 2011, and the 3% Withholding Repeal and Job Creation Act. These final regulations provide guidance to individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and to Exchanges that make qualified health plans available to individuals and employers. This book contains: - The complete text of the Health Insurance Premium Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section