The IRS has issued its final regulations, TD 9611, relating to the health insurance premium tax credit.

These regulations provide guidance for who may enroll in eligible employer-sponsored health coverage and who may enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax credit.

The IRS has also issued proposed regulations relating to the requirement in the Affordable Care Act to maintain minimum essential health coverage. This document, REG-148500-12, lays out the proposed rules and gives a notice of public hearing for May 29, 2013