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News EssentialsIRS Resources | Issue Number: N-2013-41 & N-2013-42Inside This IssueNotice 2013-41 provides guidance on whether or when, for purposes of the premium tax credit under § 36B of the Internal Revenue Code, an individual is eligible for minimum essential coverage under the Medicaid, Medicare, or TRICARE government-sponsored health programs or under a student health plan or state high risk pool. Notice 2013-42 provides relief from the § 5000A shared responsibility payment for specified individuals who are eligible to enroll in certain eligible employer-sponsored health plans with a plan year other than a calendar year (non-calendar year plans) if the plan year begins in 2013 and ends in 2014. Both Notice 2013-41 & Notice 2013-42 will be in IRB 2013-29, dated July 15, 2013. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |
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