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Bookmark or Share- Sec. 36B. Refundable Credit For Coverage Under A Qualified Health PlanRefundable Credit For Coverage Under A Qualified Health Plan. In the case of an applicable taxpayer, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the premium assistance credit amount of the taxpayer for the taxable year. For purposes of this section—
- SECTION 1. PURPOSE - Internal Revenue Serviceplan years beginning after calendar year 2020 (Section 36B Required Contribution Percentage). This percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under § 36B. The revenue procedure uses the methodology described in Section 4 of Rev. Proc. 2014-37, 2014-2
- Guidance under §§ 36B, 5000A, and 6011 on the suspension of personal ...Section 36B allows a premium tax credit to eligible individuals who enroll themselves, their spouse, or any dependent (as defined in § 152) in a qualified health - 3 -
- 26 U.S. Code § 36B - LII / Legal Information InstituteIn the case of a State participating in the wellness discount demonstration project under section 2705(d) of the Public Health Service Act, the adjusted monthly premium shall be determined without regard to any premium discount or rebate under such project.
- 26 U.S.C. § 36B - U.S. Code Title 26. Internal Revenue Code - FindLawRefundable credit for coverage under a qualified health plan. (a) In general. --In the case of an applicable taxpayer, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the premium assistance credit amount of the taxpayer for the taxable year. (b) Premium assistance credit amount.
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