# Prop. Treas. Reg. § 1.36B-4: Reconciling the premium tax credit with advance credit payments.

Proposed regulation, not in force. REG-101576-26, 91 FR 65494, published 2026-10-15 <https://www.federalregister.gov/documents/2026/10/15/2026-21056/premium-tax-credit>. Interprets 26 U.S.C. § 36B.

Par. 5. Section 1.36B-4 is amended by revising paragraph (c) to read as follows:

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(c) Applicability date —

(1) Except as provided in paragraphs (c)(2) through (3) of this section, this section applies to taxable years ending after December 31, 2013.

(2) The last sentence of paragraphs (a)(1)(ii)(B)( 1 ) and ( 2 ), and (a)(1)(ii)(C) of this section apply to taxable years ending on or after December 31, 2020.

(3) Paragraph (a)(3) of this section applies to taxable years ending after December 31, 2013, and beginning before October 15, 2026.