26 U.S.C. § 36B

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf 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
https://www.w3.org/2000/01/rdf-schema#label 26 U.S.C. § 36B
gptkbp:provides 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 7