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Mintz | USA | 6 Aug 2012

Food fight in 36B--the looming challenge to the Affordable Care Act's premium tax credit rules

In a recent blog-post, which you can read here, I described a claim by opponents of the Affordable Care Act to the effect that low-income individuals living in states that fail to establish health insurance exchanges will be barred from receiving subsidized health insurance coverage commencing in 2014.


Mintz | USA | 6 Oct 2011

TreasuryIRS propose safe harbor under Affordable Care Act’s employer responsibility rule for determining “household income”

The employer responsibility provisions of the Patient Protection and Affordable Care Act generally require “applicable large employers” i.e., those with more than 50 full-time equivalent employees to pay an assessable payment or penalty if any of the employer’s full-time employees is certified to receive a premium tax credit toward, or cost-sharing reduction in connection with, the purchase of health insurance through a state-based insurance exchange.

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