# Prop. Treas. Reg. § 1.36B-0: Table of contents.

Proposed regulation, not in force. REG-109086-15, 81 FR 44557, published 2016-07-08 <https://www.federalregister.gov/documents/2016/07/08/2016-15940/premium-tax-credit-nprm-vi>. Interprets 26 U.S.C. § 36B.

Par. 2. Section 1.36B-0 is amended by: 1. Adding the entries for §§ 1.36B-2(b)(6)(i) and (ii). 2. Adding entries for §§ 1.36B-2(c)(3)(v)(A)( 7 ), (v)(A)( 7 )( i ), ( ii ), ( iii ), ( iii )( A ), ( iii )( B ), ( iii )( C ), and ( iv ). 3. Redesignating entry for § 1.36B-2(c)(4) as (c)(5) and adding new entries for § 1.36B-2(c)(4), (c)(4)(i), (ii), (ii)(A), and (ii)(B). 4. Redesignating entry for § 1.36B-3(c)(4) as (c)(5) and adding a new entry for § 1.36B-3(c)(4). 5. Revising entries for §§ 1.36B-3(d)(1) and (d)(2). 6. Revising entries for §§ 1.36B-3(f)(3), (4), (5), (6), and (7). 7. Adding entries for §§ 1.36B-3(f)(8), (9), and (10). 8. Adding entries for §§ 1.36B-5(c)(3)(iii). The revisions and additions read as follows:

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§ 1.36B-2 Eligibility for premium tax credit.

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(b) * * *

(6) * * *

(i) In general.

(ii) Exceptions.

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(c) * * *

(3) * * *

(v) * * *

(A) * * *

( 7 ) Opt-out arrangements.

( i ) In general.

( ii ) Eligible opt-out arrangements.

( iii ) Definitions.

( A ) Opt-out payment.

( B ) Opt-out arrangement.

( C ) Eligible opt-out arrangement.

( iv ) Examples.

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(4) Special eligibility rules.

(i) Related individuals not claimed as a personal exemption deduction.

(ii) Exchange unable to discontinue advance credit payments.

(A) In general.

(B) Medicaid or CHIP.

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§ 1.36B-3 Computing the premium assistance credit amount.

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(c) * * *

(4) Appeals of coverage eligibility.

(d) * * *

(1) Premium assistance amount.

(2) Examples.

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(f) * * *

(3) Silver-level plan not covering pediatric dental benefits.

(4) Family members residing in different locations.

(5) Single or multiple policies needed to cover the family.

(i) Policy covering a taxpayer's family.

(ii) Policy not covering a taxpayer's family.

(6) Plan not available for enrollment.

(7) Benchmark plan terminates or closes to enrollment during the year.

(8) Only one silver-level plan offered to the coverage family.

(9) Effective date.

(10) Examples.

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§ 1.36B-5 Information reporting by Exchanges.

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(c) * * *

(3) * * *

(iii) Partial month of coverage.

(A) In general.

(B) Certain mid-month enrollments.

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