Internal Revenue Bulletin:  2013-38 

September 16, 2013 

EMPLOYEE PLANS


Table of Contents

REG-113792-13 REG-113792-13

These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees under section 45R of the Code, enacted by the Patient Protection and Affordable Care Act. Comments requested by November 25, 2013.


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