Premium Tax Credit

Open for public comment until Nov. 30, 2026. Comment on Regulations.gov

What it does

This document contains proposed regulations that would amend regulations regarding an individual taxpayer's eligibility for a premium tax credit (PTC), the computation of a PTC, and an individual's tax liability due to excess advance payments of the PTC. The proposed regulations would affect taxpayers who enroll themselves or a family member in individual health insurance coverage through a Health Insurance Exchange and may be allowed a PTC for this coverage. This document also provides a notice of a public hearing on these proposed regulations.

The Internal Revenue Service's summary, as published in the Federal Register.

What it would change

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 1

Before this

No earlier Federal Register document under regulation identifier 1545-BS15 since Jan. 1, 2025.

What happens next and when

Electronic or written comments must be received by November 30, 2026. A telephonic public hearing on this proposed regulation has been scheduled for December 8, 2026, at 10 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by November 30, 2026. If no outlines are received by November 30, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on December 4, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2026-1420 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register