Internal Revenue Bulletin:  2013-29 

July 15, 2013 

INCOME TAX


Notice 2013-41 Notice 2013-41

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.

Notice 2013-42 Notice 2013-42

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.


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