|
gptkbp:instanceOf
|
gptkb:section_of_the_United_States_Internal_Revenue_Code
|
|
gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:appliesForTaxYearsBeginningAfter
|
2013-12-31
|
|
gptkbp:appliesTo
|
taxpayers purchasing health insurance through an Exchange
|
|
gptkbp:codifiedIn
|
gptkb:Title_26_of_the_United_States_Code
|
|
gptkbp:criteria
|
gptkb:federal_poverty_line
household income
family size
availability of other minimum essential coverage
cost of health insurance premiums
|
|
gptkbp:dateEnacted
|
gptkb:Patient_Protection_and_Affordable_Care_Act
|
|
gptkbp:determines
|
amount of premium tax credit
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
|
|
gptkbp:provides
|
gptkb:refundable_tax_credit
|
|
gptkbp:purpose
|
to make health insurance more affordable
|
|
gptkbp:referencedIn
|
gptkb:King_v._Burwell
|
|
gptkbp:relatedTo
|
Affordable Care Act subsidies
health insurance exchanges
|
|
gptkbp:startDate
|
2014-01-01
|
|
gptkbp:title
|
Premium tax credit
|
|
gptkbp:bfsParent
|
gptkb:Internal_Revenue_Code_Section_36B
|
|
gptkbp:bfsLayer
|
8
|
|
http://www.w3.org/2000/01/rdf-schema#label
|
26 U.S.C. § 36B
|