Health Insurance Premium Tax Credit; Correction, 41048 [2012-16986]
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41048
Federal Register / Vol. 77, No. 134 / Thursday, July 12, 2012 / Rules and Regulations
(3) * * *
DEPARTMENT OF THE TREASURY
Need for Correction
Internal Revenue Service
26 CFR Part 1
Example 1. A’s household income is 275
percent of the Federal Poverty line for A’s
family size for that taxable year. * * *
*
*
*
*
*
Par. 3. Section 1.36B–4(b)(6) is
amended by revising the first sentence
of Example 5. (ii) to read as follows:
[TD 9590]
■
RIN 1545–BJ82
Health Insurance Premium Tax Credit;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to final regulations (TD
9590) that were published in the
Federal Register on Wednesday, May
23, 2012 (77 FR 30377). The final
regulations relate to the health
insurance premium tax credit enacted
by the Patient Protection and Affordable
Care Act and the Health Care and
Education Reconciliation Act of 2010.
DATES: This correction is effective on
July 12, 2012 and is applicable May 23,
2012.
FOR FURTHER INFORMATION CONTACT:
Shareen S. Pflanz, (202) 622–4920 (not
a toll free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
§ 1.36B–4 Reconciling the premium tax
credit with advance credit payments.
*
*
*
(b) * * *
(6) * * *
*
*
Example 5 * * *
(ii) Because R’s and S’s premium tax credit
of $3,484 exceeds their advance credit
payments of $2,707, R and S are allowed an
additional credit of $777. * * *
*
*
*
*
*
Diane Williams,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. 2012–16986 Filed 7–11–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Background
26 CFR Parts 1 and 602
The final regulations that are the
subject of this document are under
section 36B of the Internal Revenue
Code.
[TD 9590]
RIN 1545–BJ82
Health Insurance Premium Tax Credit;
Correction
Need for Correction
As published, the final regulations
(TD 9590) contain errors that may prove
to be misleading and are in need of
clarification.
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
pmangrum on DSK3VPTVN1PROD with RULES
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.36B–3(g)(3) is
amended by revising the first sentence
of Example 1 to read as follows:
■
§ 1.36B–3 Computing the premium
assistance credit amount.
*
*
*
(g) * * *
VerDate Mar<15>2010
*
*
13:33 Jul 11, 2012
Jkt 226001
Correction of Publication
Accordingly, the final regulations (TD
9590), that are the subject of FR Doc.
2012–12421, are corrected as follows:
1. On page 30377, column 2, in the
preamble, under the paragraph heading
‘‘Paperwork Reduction Act’’, first
paragraph of the column, line 5, the
language ‘‘with the Paperwork and
Reduction Act’’ is corrected to read
‘‘with the Paperwork Reduction Act’’.
2. On page 30378, column 2, in the
preamble, under the paragraph heading
‘‘e. Federal Poverty Line’’, line 2 of the
paragraph, the language ‘‘federal poverty
line by reference to the’’ is corrected to
read ‘‘Federal poverty line by reference
to the’’.
3. On page 30381, column 3, under
the paragraph heading ‘‘E. Individuals
Enrolled in Coverage’’, first full
paragraph of the column, lines 6 and 7,
the language ‘‘a plan year or other
period if (1) the employee or related
individual is’’ is corrected to read ‘‘a
plan year or other period if the
employee or related individual (1) is’’.
Diane Williams,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. 2012–16985 Filed 7–11–12; 8:45 am]
BILLING CODE 4830–01–P
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations.
AGENCY:
This document contains
corrections to final regulations (TD
9590) that were published in the
Federal Register on Wednesday, May
23, 2012 (77 FR 30377). The final
regulations relate to the health
insurance premium tax credit enacted
by the Patient Protection and Affordable
Care Act and the Health Care and
Education Reconciliation Act of 2010.
DATES: This correction is effective on
July 12, 2012 and is applicable May 23,
2012.
FOR FURTHER INFORMATION CONTACT:
Shareen S. Pflanz, (202) 622–4920 (not
a toll free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
List of Subjects in 26 CFR Part 1
As published, the final regulations
(TD 9590) contain errors that may prove
to be misleading and are in need of
clarification.
Background
The final regulations (TD 9590) that
are the subject of this correction are
under section 36B of the Internal
Revenue Code.
PO 00000
Frm 00008
Fmt 4700
Sfmt 4700
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket Number USCG–2012–0537]
RIN 1625–AA00
Safety Zone; Hudson Valley Triathlon,
Ulster Landing, Hudson River, NY
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing a temporary safety zone on
the navigable waters of the Hudson
River in the vicinity of Ulster Landing,
NY for the 16th Annual Hudson Valley
Triathlon swim event. This temporary
safety zone is necessary to protect
swimmers, spectators, and vessels from
the hazards associated with swimmers
competing in a confined area of the
SUMMARY:
E:\FR\FM\12JYR1.SGM
12JYR1
]]>Agencies
[Federal Register Volume 77, Number 134 (Thursday, July 12, 2012)]
[Rules and Regulations]
[Page 41048]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-16986]
[[Page 41048]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9590]
RIN 1545-BJ82
Health Insurance Premium Tax Credit; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9590) that were published in the Federal Register on Wednesday, May 23,
2012 (77 FR 30377). The final regulations relate to the health
insurance premium tax credit enacted by the Patient Protection and
Affordable Care Act and the Health Care and Education Reconciliation
Act of 2010.
DATES: This correction is effective on July 12, 2012 and is applicable
May 23, 2012.
FOR FURTHER INFORMATION CONTACT: Shareen S. Pflanz, (202) 622-4920 (not
a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this document are
under section 36B of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9590) contain errors that
may prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendments:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.36B-3(g)(3) is amended by revising the first sentence
of Example 1 to read as follows:
Sec. 1.36B-3 Computing the premium assistance credit amount.
* * * * *
(g) * * *
(3) * * *
Example 1. A's household income is 275 percent of the Federal
Poverty line for A's family size for that taxable year. * * *
* * * * *
0
Par. 3. Section 1.36B-4(b)(6) is amended by revising the first sentence
of Example 5. (ii) to read as follows:
Sec. 1.36B-4 Reconciling the premium tax credit with advance credit
payments.
* * * * *
(b) * * *
(6) * * *
Example 5 * * *
(ii) Because R's and S's premium tax credit of $3,484 exceeds
their advance credit payments of $2,707, R and S are allowed an
additional credit of $777. * * *
* * * * *
Diane Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel (Procedure and
Administration).
[FR Doc. 2012-16986 Filed 7-11-12; 8:45 am]
BILLING CODE 4830-01-P
