Internal Revenue Service August 26, 2013 – Federal Register Recent Federal Regulation Documents

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.
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