# Prop. Treas. Reg. § 1.5000A-5: Administration and procedure.

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. § 5000A.

Par. 8. Section 1.5000A-5 is amended by revising paragraph (c).

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(c) Effective/applicability date. (1) Except as provided in paragraph (c)(2), this section and §§ 1.5000A-1 through 1.5000A-4 apply for months beginning after December 31, 2013.

(2) Paragraph (e)(3)(ii)(G) of § 1.5000A-3 applies to months beginning after December 31, 2016.