Affordability of Employer Coverage for Family Members of Employees

This document contains proposed regulations under section 36B of the Internal Revenue Code (the "Code") that would amend the existing regulations regarding eligibility for the premium tax credit ("PTC") to provide that affordability of employer-sponsored minimum essential coverage (employer coverage) for family members of an employee is determined based on the employee's share of the cost of covering the employee and those family members, not the cost of covering only the employee. The proposed regulations also would add a minimum value rule for family members of employees based on the benefits provided to the family members. The proposed regulations would affect taxpayers who enroll, or enroll a family member, in individual health insurance coverage through a Health Insurance Exchange ("Exchange") and who may be allowed a PTC for the coverage. This document also provides a notice of a public hearing on these proposed regulations.