Proposed regulations - Tax credit for employee health insurance expenses of small employers 

August 23: The Treasury Department and IRS today released for publication in the Federal Register proposed regulations (REG-113792-13) concerning the tax credit available for small employers, under section 45R, with respect to payments for employee health insurance expenses.

The proposed regulations [PDF 291 KB] generally incorporate provisions of prior IRS guidance (i.e., Notice 2010-44 and Notice 2010-82) concerning health insurance premiums paid by eligible small employers for each employee enrolled in health insurance coverage.


The proposed regulations also reflect certain differences between the section 45R provisions that apply for years before 2014 and those for years after 2013.


Comments and requests for a public hearing must be received by a date that is 90 days after the proposed regulations are published in the Federal Register, which is scheduled for Monday, August 26, 2013.




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