The Internal Revenue Service on April 5th proposed regulations regarding eligibility for the premium tax credit.
The proposed regulations seek to address the so-called “family glitch” that was created by the health care law the Affordable Care Act.
The IRS document is here.
The “family glitch” refers to when subsidies for employer-provided family health insurance are based upon the cost to cover a single employee and not the entire family.
Further explanation of the “family glitch” is here.