Comment on FR Doc # 2012-12421

Document ID: IRS-2011-0024-0206
Document Type: Public Submission
Agency: Internal Revenue Service
Received Date: June 14 2012, at 12:00 AM Eastern Daylight Time
Date Posted: June 15 2012, at 12:00 AM Eastern Standard Time
Comment Start Date: May 23 2012, at 12:00 AM Eastern Standard Time
Comment Due Date: August 21 2012, at 11:59 PM Eastern Standard Time
Tracking Number: 81049e6a
View Document:  View as format xml

This is comment on Rule

Health Insurance Premium Tax Credit

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Please confirm that even if an employer-sponsored plan meets the minimum essential benefit standard, an employee who must contribute more than 9.5% of annual salary for self-only coverage under the employer plan could decline employer plan coverage and qualify for premium subsidy if income is between 100-400% of FPL for the family size. There is some confusion as to whether eligibility for an employer sponsored plan that meets the minimum essentail benefit standard would disqualify and individual from premium subsidy regardless of amount employee contributes for employer plan coverage.

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