Rev. Proc. 2015-15, Notice 2015-8: Qualified health plan guidance

Qualified health plan guidance

The IRS today released the following guidance concerning qualified health plans:

Related content

  • Rev. Proc. 2015-15 [PDF 14 KB] provides the 2015 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum individual shared responsibility payment under section 5000A(c)(1)(B) and Reg. section 1.5000A-4.
  • Notice 2015-08 [PDF 39 KB] provides guidance on section 45R for certain small employers that cannot offer a qualified health plan (QHP) through a Small Business Health Options Program (SHOP) Exchange because the employer’s principal business address is in a county in which a QHP through a SHOP Exchange will not be available for the 2015 calendar year (the counties, which are listed in the notice, are all in Iowa).

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