학술논문
Health Insurance Premium Tax Credit and Cost-Sharing Reductions.
Document Type
Article
Author
Source
Congressional Research Service: Report; 2/14/2024, preceding p1-12, 14p
Subject
Language
ISSN
07317069
Abstract
The article focuses on the Health Insurance Premium Tax Credit (PTC) and Cost-Sharing Reductions (CSRs) available under the Affordable Care Act (ACA) and subsequent legislative amendments. Topics include eligibility criteria for the PTC, its refundable and advanceable nature, as well as the temporary changes made by the American Rescue Plan Act (ARPA) and the budget reconciliation measure. It also discusses the types of CSRs, temporary changes to the PTC and CSRs.