Department of Treasury August 26, 2013 – Federal Register Recent Federal Regulation Documents

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Tax Credit for Employee Health Insurance Expenses of Small Employers

Document Number: 2013-20769

Type: Proposed Rule

Date: 2013-08-26

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees under section 45R of the Internal Revenue Code (Code), enacted by the Patient Protection and Affordable Care Act. These proposed regulations affect certain taxable employers and certain tax-exempt employers.

https://regulations.justia.com/regulations/fedreg/2013/08/26/2013-20769.html