Retroactive Advance Premium Tax Credits Under February 27, 2014, CCIIO Bulletin

Author / Creator

Library of Congress. Congressional Research Service. American Law Division

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Online

Summary

Analyzes Feb. 27, 2014, bulletin from the Center for Consumer Information and Insurance Oversight (CCIIO) describing availability of retroactive advance premium tax credits (APTCs) and cost-sharing...

Analyzes Feb. 27, 2014, bulletin from the Center for Consumer Information and Insurance Oversight (CCIIO) describing availability of retroactive advance premium tax credits (APTCs) and cost-sharing reductions under the Patient Protection and Affordable Care Act (ACA) in exceptional circumstances.

Examines whether providing APTCs to enrollees in certain health insurance plans obtained outside of an health insurance exchange that have been deemed by CCIIO to have been obtained through an exchange is consistent with statutory provisions authorizing the payment of APTCs, Section 36B of the Internal Revenue Code and Section 1412 of ACA.

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