This is the table of contents of Internal Revenue Bulletin IRB 2013-29. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit. This notice provides guidance on whether or when, for purposes of the premium tax credit under § 36B of the Code, an individual is eligible for minimum essential coverage under certain government-sponsored health programs or other coverage designated as minimum essential coverage. Comments requested by August 26, 2013.
This notice provides relief from the § 5000A shared responsibility payment for specified individuals who are eligible to enroll in certain eligible employer-sponsored health plans with a plan year other than a calendar year (non-calendar year plans) if the plan year begins in 2013 and ends in 2014.
This notice announces that the IRS and Treasury will amend section 301.7701-2(b)(8) effective July 1, 2013, to include a Croatian entity (the dionicko drustvo) on the list of entities always treated as corporations under section 7701 of the Code.
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