Treasury, IRS propose regulations implementing premium tax credit provisions

Oct 15, 2026 - 03:54 PM
Stethoscope over a calculator keyboard

The Department of the Treasury and the Internal Revenue Service Oct. 14 released proposed regulations implementing several premium tax credit provisions included in the July 2025 reconciliation law. The proposed rule would amend regulations governing eligibility for PTCs, the computation of PTC amounts and reconciliation of advance PTCs. Many of the proposed changes address Health Insurance Marketplace eligibility, verification and immigration-related provisions included in last year’s bill. The Department of Health and Human Services plans to issue a parallel proposed regulation to address changes to Marketplace procedures and operations necessary to implement some of these requirements. Comments are due 45 days after publication in the Federal Register and a public hearing is scheduled for Dec. 8.

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