Proposed regulations: Health insurance, minimum value of employer-sponsored plans

Health insurance, employer-sponsored plans

The Treasury Department and IRS today released for publication in the Federal Register proposed regulations (REG-143800-14) concerning the health insurance premium tax credit provided under section 36B. With today’s release, a notice of proposed rulemaking from 2013 that provided guidance for determining whether health coverage under an eligible employer-sponsored plans provides minimum value is being partially withdrawn and replaced with new proposed regulations.


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The proposed regulations [PDF 222 KB] incorporate the substance of a rule in regulations from the Department of Health and Human Services (HHS) that an eligible employer-sponsored plan provides minimum value only if, in addition to covering at least 60% of the total costs of benefits provided under the plan, the plan benefits include substantial coverage of inpatient hospitalization and physician services.

Comments and requests for a public hearing must be received by a date that is 60 days after the proposed regulations are published in the Federal Register, which is scheduled for Tuesday, September 1, 2015.

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