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Product Number Title Revision Date Posted Date
Publication 5332 Estate Tax Returns Filed for Wealthy Decedents Feb 2021 03/08/2021
Publication 5744 Estate Tax Returns, Year of Death 2019 Feb 2023 02/16/2023
Publication 5784 Estimation of the Underreporting Tax Gap for Tax Years 2014–2016: Methodology Oct 2022 03/21/2023
Publication 556 Examination of Returns, Appeal Rights, and Claims for Refund Sep 2013 10/01/2013
Publication 510 Excise Taxes Mar 2023 03/15/2023
Publication 5729 Exempt Organizations Technical Guide TG 0 Technical Guide Overview Dec 2023 12/15/2023
Publication 5780 Exempt Organizations Technical Guide TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions - IRC 501(c)(1) Feb 2024 02/05/2024
Publication 5861 Exempt Organizations Technical Guide TG 13: Cemetery Companies IRC Section 501(c)(13) Feb 2024 02/05/2024
Publication 5893 Exempt Organizations Technical Guide TG 14: State-Chartered Credit Unions and Mutual Reserve Funds – IIRC Section 501(c)(14) Dec 2023 12/15/2023
Publication 5727 Exempt Organizations Technical Guide TG 17 Supplemental Unemployment Benefit Trusts Feb 2024 02/15/2024
Publication 5627 Exempt Organizations Technical Guide TG 23 Religious and Apostolic Associations IRC 501(d) Feb 2024 02/06/2024
Publication 5859 Exempt Organizations Technical Guide TG 3-1: Overview, Applications, Exemption Requirements - IRC Section 501(c)(3) Feb 2024 02/21/2024
Publication 5833 Exempt Organizations Technical Guide TG 3-10: Disqualifying and Non-Exempt Activities - Trade or Business Activities IRC Section 501(c)(3) Feb 2024 02/08/2024
Publication 5525 Exempt Organizations Technical Guide TG 3-20 Introduction to Private Foundations & Special Rules Under IRC 508 Mar 2024 03/26/2024
Publication 5579 Exempt Organizations Technical Guide TG 3-21 Private Operating Foundations Mar 2024 03/21/2024
Publication 5614 Exempt Organizations Technical Guide TG 3-22 Termination of Private Foundation Status IRC 507 Mar 2024 03/26/2024
Publication 5781 Exempt Organizations Technical Guide TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) Feb 2024 02/06/2024
Publication 5730 Exempt Organizations Technical Guide TG 3-4: Exempt Purposes - Scientific - IRC Section 501(c)(3) Feb 2024 02/01/2024
Publication 5834 Exempt Organizations Technical Guide TG 44: Qualified Tuition Program IRC Section 529 Feb 2024 02/06/2024
Publication 5588 Exempt Organizations Technical Guide TG 45 Suspension of Tax-Exempt Status of Terrorist Organizations under IRC 501(p) Feb 2024 02/21/2024
Publication 5843 Exempt Organizations Technical Guide TG 5: Labor, Agricultural, and Horticultural Organizations IRC Section 501(c)(5) Feb 2024 02/05/2024
Publication 5580 Exempt Organizations Technical Guide TG 57 Taxes on Net Investment Income IRC 4940 Apr 2024 04/09/2024
Publication 5616 Exempt Organizations Technical Guide TG 58 Excise Taxes on Self-Dealing under IRC 4941 Apr 2024 04/15/2024
Publication 5581 Exempt Organizations Technical Guide TG 59 Taxes on Foundation Failure to Distribute Income IRC 4942 Apr 2024 04/10/2024
Publication 5710 Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business Leagues Feb 2024 02/05/2024
Publication 5582 Exempt Organizations Technical Guide TG 60 Taxes on Excess Business Holdings IRC 4943 Apr 2024 04/15/2024
Publication 5584 Exempt Organizations Technical Guide TG 61 Excise Taxes on Investments which Jeopardize Charitable Purposes IRC 4944 Apr 2024 04/15/2024
Publication 5590 Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945 Apr 2024 04/11/2024
Publication 5526 Exempt Organizations Technical Guide TG 63 Disqualified Persons - IRC Section 4946 Apr 2024 04/10/2024
Publication 5583 Exempt Organizations Technical Guide TG 64 Application of Taxes on Denial of Exemption to Certain Foreign Organizations - IRC Section 4948 Apr 2024 04/10/2024
Publication 5835 Exempt Organizations Technical Guide TG 65: Excise Taxes - Excess Benefit Transactions - IRC Section 4958 Feb 2024 02/06/2024
Publication 5921 Exempt Organizations Technical Guide TG 8: Fraternal Beneficiary Societies and Domestic Fraternal Societies - IRC Section 501(c)(8) and IRC Section 501(c)(10) Feb 2024 02/07/2024
Publication 5894 Exempt Organizations Technical Guides TG 48: Unrelated Business Income Tax Dec 2023 12/15/2023
Publication 5658 Expanded IRS voice bot options help taxpayers set up or modify a payment plan Jul 2022 07/19/2022
Publication 5658 (sp) Expanded IRS voice bot options help taxpayers set up or modify a payment plan (Spanish Version) Jul 2022 08/23/2022
Publication 1035 Extending the Tax Assessment Period Sep 2017 09/18/2017
Publication 5047 Facilitated Self Assistance for SPEC Partners Oct 2021 10/20/2021
Publication 5322 Fact Sheet Assisting Veterans with Lump-Sum Disability Severance Pay Refunds Oct 2018 12/11/2018
Publication 5374 Fact Sheet for SPEC Employees Link and Learn Taxes Certification Reports Oct 2022 11/17/2022
Publication 5414 Fact Sheet for SPEC Partners Minimum Returns Required for Tax Preparation Software Apr 2020 05/01/2020
Publication 5395 Fact Sheet for SPEC Partners VITA/TCE Scope and Product Change Requests Apr 2024 03/25/2024
Publication 5363 Fact Sheet for VITA/TCE Partners and Volunteers Federal Tax Law Update Test for Circular 230 Professionals Sep 2020 10/08/2020
Publication 5396 Fact Sheet for VITA/TCE Sites Impacted by Federally Declared Disasters Jan 2023 02/07/2023
Publication 5455 Fact Sheet Reporting Data Breaches at VITA/TCE Sites for SPEC Partners Aug 2021 08/19/2021
Publication 5380 Fact Sheet: Buying US Savings Bond with Your Tax Refund for VITA/TCE Taxpayers Nov 2023 11/06/2023
Publication 5362 Fact Sheet: Continuing Education Credits for VITA/TCE Partners and Volunteers Sep 2023 11/06/2023
Publication 5471 Fact Sheet: Disclosure and Use of Tax Information - Internal Revenue Code (IRC) 7216 Requirements for VITA/TCE Partners Nov 2020 12/16/2020
Publication 5381 Fact Sheet: Filing Form 8888 and Series I Savings Bonds for VITA/TCE Partners Nov 2023 11/06/2023
Publication 5358 Fact Sheet: Filing Season: VITA/TCE Training and Site Materials for SPEC Partners and Employees Sep 2023 09/23/2023
Publication 5665 Fact Sheet: Guidance for Promoting Voter Registration at VITA/TCE Sites for SPEC Partners Jun 2022 08/24/2022
Publication 5353 Fact Sheet: Intake/Interview & Quality Review Policy for SPEC Partners and Employees Oct 2022 09/23/2022
Publication 5503 Fact Sheet: IRS Loaned Equipment for VITA/TCE Partners Aug 2021 08/13/2021
Publication 5571 Fact Sheet: IRS.gov Volunteer Recruitment for SPEC Partners Nov 2021 11/04/2021
Publication 5566 Fact Sheet: Ordering Procedures for VITA/TCE Training and Site Materials for Partners and Volunteers Oct 2021 10/06/2021
Publication 5325 Fact Sheet: Partner and Volunteer Training for the Filing Season for SPEC Partners and Volunteers Nov 2023 11/06/2023
Publication 5377 Fact Sheet: Practice Lab for VITA/TCE Partners and Volunteers Sep 2023 11/06/2023
Publication 5347 Fact Sheet: Quality Statistical Sample Review Results for SPEC Partners and Employees Aug 2023 10/16/2023
Publication 5629 Fact Sheet: TaxSlayer Pro Closeout/Backup Procedures for SPEC Partners Mar 2024 03/26/2024
Publication 5361 Fact Sheet: TaxSlayer Procedural Updates Oct 2023 12/04/2023
Publication 5462 Fact Sheet: TaxSlayer Software Ordering Guidance for SPEC Partners Sep 2023 11/06/2023
Publication 5172 Facts about Health Coverage Exemptions May 2018 06/29/2018
Publication 5172 (SP) Facts about Health Coverage Exemptions (Spanish Version) May 2018 06/29/2018
Publication 4779 Facts about Terminating or Merging Your Exempt Organization May 2009 07/17/2012
Publication 5593 FAQs For LB&I Audits - TDS SFS-SM Apr 2022 05/12/2022
Publication 225 Farmer's Tax Guide 2023 10/19/2023
Publication 3605 Fast Track Mediation-A Process for Prompt Resolution of Tax Issues Mar 2022 08/16/2023
Publication 5022 Fast Track Settlement - A Process for Prompt Resolution of Small Business Self Employed Tax Issues Sep 2021 02/01/2022
Publication 5092 Fast Track Settlement A Process Resolution of Tax Exempt and Government Entities (TE/GE) Tax Issues Sep 2017 09/29/2017
Publication 4539 Fast Track Settlement: A process for prompt resolution of Large & Mid-Size Business Tax Issues May 2012 08/21/2012
Publication 5188 FATCA Metadata XML Schema User Guide Jul 2020 08/10/2020
Publication 5262 FATCA QI/WP/WT Application and Account Management User Guide Oct 2022 10/20/2022
Publication 5216 FATCA Reports International Compliance Management Model (ICMM) Notification XML Schema User Guide Aug 2020 09/02/2020
Publication 5189 FATCA Reports International Compliance Management Model (ICMM) Notifications User Guide Sep 2020 09/21/2020
Publication 5124 FATCA XML User Guide Apr 2017 04/19/2017
Publication 794 Favorable Determination Letter Nov 2023 11/21/2023
Publication 5440 FEAB Partner Spotlight Apr 2024 03/25/2024
Publication 963 Federal / State Reference Guide State / Local Government Employers Jul 2020 08/11/2020
Publication 2108 Federal Agency TIN Matching Program Mar 2018 05/11/2020
Publication 5368 Federal Gift Tax Statistics Jul 2023 07/25/2023
Publication 5144 Federal Income Tax and FICA Withholding for Foreign Agricultural Workers with an H-2A Visa Jun 2014 07/08/2014
Publication 5144 (SP) Federal Income Tax and FICA Withholding for Foreign Agricultural Workers with an H-2A Visa (Spanish Version) Sep 2014 10/23/2014
Publication 4782 Federal Income Tax Withholding after Leaving the Military - Life Cycle Aug 2020 08/19/2020
Publication 15-T Federal Income Tax Withholding Methods 2024 12/19/2023
Publication 4418 Federal Payment Levy Program Jun 2014 06/10/2014
Publication 1415 Federal Tax Compliance Research: Tax Gap Estimates Oct 2022 10/28/2022
Publication 5869 Federal Tax Compliance Research: Tax Gap Projections Oct 2023 10/12/2023
Publication 5870 Federal Tax Compliance Research: Tax Gap Projections Maps Oct 2023 10/12/2023
Publication 4938 Federal Tax Return Preparers: What You Should Know Jun 2016 05/23/2016
Publication 5534-G File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit Dec 2021 02/28/2022
Publication 5534-G (zh-s) File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit (Chinese-Simplified Version) Dec 2021 02/16/2022
Publication 5534-G (zh-t) File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit (Chinese-Traditional Version) Dec 2021 02/16/2022
Publication 5534-G (ht) File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit (Haitian Creole Version) Dec 2021 02/16/2022
Publication 5534-G (ko) File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit (Korean Version) Dec 2021 02/16/2022
Publication 5534-G (ru) File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit (Russian Version) Dec 2021 02/16/2022
Publication 5534-G (sp) File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit (Spanish Version) Dec 2021 02/28/2022
Publication 5534-G (vie) File a 2021 Tax Return to Get the Remainder of Your 2021 Child Tax Credit (Vietnamese Version) Dec 2021 02/16/2022
Publication 5916 File for free with Direct File Pilot Feb 2024 03/14/2024
Publication 5916 (sp) File for free with IRS Direct File Pilot (Spanish Version) Feb 2024 03/14/2024
Publication 5323 Filing Season Quality and Oversight Updates for SPEC Partners and Employees Nov 2023 12/15/2023
Publication 4870 Financial Education and Asset Building (FEAB) Opportunities for Taxpayers May 2020 05/27/2020
Publication 5089-A Financial Institutions - Using Volunteer Income Tax Assistance - VITA to serve the community Oct 2022 10/25/2022
Publication 5089-A (SP) Financial Institutions - Using Volunteer Income Tax Assistance - VITA to Serve the Community (Spanish Version) Oct 2022 03/06/2023
Publication 5249 Fingerprint Card Instructions for Voluntary Certification of Professional Employer Organizations Jan 2024 03/20/2024
Publication 6292-A Fiscal Year Return Projections for the United States: 2023-2030 Sep 2023 01/04/2024
Publication 6292 Fiscal Year Return Projections for the United States: 2023-2030 Sep 2023 01/04/2024
Publication 5412-L Follow IRS Social Media & Sign Up for e-News Mar 2024 04/10/2024
Publication 5412-L (SP) Follow IRS Social Media & Sign Up for e-News (Spanish Version) May 2020 06/02/2020
Publication 5190 Foreign Account Tax Compliance Act (FATCA) - International Data Exchange Services (IDES) User Guide Feb 2022 04/28/2022
Publication 5118 Foreign Account Tax Compliance Act (FATCA) Online Registration User Guide Feb 2024 04/11/2024
Publication 5601 Foreign Controlled Domestic Corporations Oct 2023 10/24/2023
Publication 4756 Foreign Student and Scholar Volunteer Tax Return Preparation Oct 2023 10/05/2023
Publication 514 Foreign Tax Credit for Individuals 2023 01/26/2024
Publication 5080 Form 4137 Compliance Program Frequently Asked Questions Apr 2013 04/22/2013
Publication 5117 Forms & Publications Useful Links Dec 2015 05/18/2020
Publication 5399 Free File Feb 2020 03/25/2020
Publication 5399 (ZH-T) Free File (Chinese-Traditional) Feb 2020 09/01/2020
Publication 5399 (HT) Free File (Haitian Creole Version) Feb 2020 09/01/2020
Publication 5399 (KO) Free File (Korean Version) Feb 2020 09/01/2020
Publication 5399 (RU) Free File (Russian Version) Feb 2020 09/01/2020
Publication 5399 (SP) Free File (Spanish Version) Mar 2020 04/01/2020
Publication 5399 (VIE) Free File (Vietnamese Version) Feb 2020 09/01/2020
Publication 5504 Free Small Business Virtual Tax Workshop Jan 2022 01/05/2022
Publication 5504 (sp) Free Small Business Virtual Tax Workshop (Spanish Version) Jan 2022 01/10/2022
Publication 5055 Free Tax Return Preparation - Don't want to wait? Dec 2015 05/13/2020
Publication 5776 Free Tax Return Preparation and Filing Mar 2023 03/13/2023
Publication 5379 Frequently Asked Questions - Link & Learn Taxes Volunteer Certification Test for SPEC Partners and Employees Nov 2023 12/06/2023
Publication 5386 Frequently Asked Questions Tax Year Link & Learn Taxes and Volunteer Certification Test Dec 2019 12/11/2019
Publication 5137 Fringe Benefit Guide Oct 2022 10/14/2022
Form 14581-A Fringe Benefits Compliance Self-Assessment For Public Employers Jun 2017 09/16/2017
Publication 5564 FSA Remote-Self-Prep Tax Benefit Partner Guide Oct 2021 10/27/2021
Publication 5456 FY 2023 Agency Financial Report Nov 2023 02/22/2024
Publication 5448 FY SB/SE Focus Guide Sep 2023 11/08/2023
Publication 5589 FY21 OMB 1545-0123 Rebaseline Dec 2021 01/12/2022
Publication 4985 Gaming Industry Tip Compliance Agreement - for Tipped Employees Feb 2016 05/11/2020
Publication 4932 Gaming Industry Tip Compliance Agreement (GITCA) Feb 2016 11/13/2017
Publication 5111 Gaming Industry Tip Compliance Agreement (GITCA) Benefits to Participants Feb 2016 05/11/2020
Publication 4985 (SP) Gaming Industry Tip Compliance Agreement for Tipped Employees (Spanish Version) May 2016 05/11/2020
Publication 3908 Gaming Tax Law and Bank Secrecy Act Issues for Indian Tribal Governments Sep 2019 11/05/2019
Publication 4194 General EITC Requirements Oct 2014 07/24/2019
Publication 4194 (CN) General EITC Requirements (Chinese Version) Dec 2014 02/25/2015
Publication 4194 (KR) General EITC Requirements (Korean Version) Dec 2014 02/25/2015
Publication 4194 (RU) General EITC Requirements (Russian Version) Dec 2014 02/25/2015
Publication 4194 (SP) General EITC Requirements (Spanish Version) Oct 2014 02/25/2015
Publication 4194 (VN) General EITC Requirements (Vietnamese Version) Dec 2014 02/25/2015
Publication 939 General Rule for Pensions and Annuities Dec 2022 04/03/2023
Publication 5223 General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C Nov 2023 11/17/2023
Publication 4436 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941) Mar 2024 03/28/2024
Publication 1179 General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns Oct 2023 10/31/2023
Publication 1141 General Rules and Specifications for Substitute Forms W-2 and W-3 Jul 2023 12/21/2023
Publication 1223 General Rules and Specifications For Substitute Forms W-2c and W-3c Dec 2023 12/29/2023
Publication 1167 General Rules and Specifications for Substitute Tax Forms and Schedules Oct 2023 12/07/2023
Publication 5461-B Get an Identity Protection PIN Nov 2022 11/22/2022
Publication 5461-B (zh-s) Get an Identity Protection Pin (Chinese-Simplified Version) Nov 2021 12/01/2021
Publication 5461-B (sp) Get an Identity Protection PIN (Spanish Version) Nov 2022 12/28/2022
Publication 5348 (zh-s) Get Ready for Taxes (Chinese-Simplified Version) Nov 2023 04/23/2024
Publication 5348 (zh-t) Get Ready for Taxes (Chinese-Traditional Version) Nov 2023 04/23/2024
Publication 5348 (ht) Get Ready for Taxes (Haitian Creole Version) Nov 2023 04/23/2024
Publication 5348 (ko) Get Ready for Taxes (Korean Version) Nov 2023 04/23/2024
Publication 5348 (ru) Get Ready for Taxes (Russian Version) Nov 2023 04/23/2024
Publication 5348 (sp) Get Ready for Taxes (Spanish) Nov 2023 04/23/2024
Publication 5348 (vie) Get Ready for Taxes (Vietnamese Version) Nov 2023 04/23/2024
Publication 5348 Get Ready to File Nov 2023 01/26/2024
Publication 4925 Get Right With Your Taxes May 2021 05/12/2021
Publication 4924 Get Right With Your Taxes - Facilitator's Guide for Prisoner Re-entry Education Program May 2021 05/19/2021
Publication 4924 (SP) Get Right With Your Taxes - Facilitator's Guide for Prisoner Re-entry Education Program (Spanish Version) May 2021 09/02/2021
Publication 4925 (SP) Get Right With Your Taxes (Spanish version) Jul 2015 08/12/2015
Publication 5490 (en-sp) Get your Money on time, Every Time - English-Spanish version Feb 2021 02/23/2021
Publication 5501 Getting your shot? Don'’t miss a financial boost Mar 2021 04/08/2021
Publication 5501 (zh-s) Getting your shot? Don't miss a financial boost (Chinese-Simplified Version) Mar 2021 04/27/2021
Publication 5501 (zh-t) Getting your shot? Don't miss a financial boost (Chinese-Traditional Version) Mar 2021 04/27/2021
Publication 5501 (ht) Getting your shot? Don't miss a financial boost (Haitian Creole Version) Mar 2021 04/27/2021
Publication 5501 (ko) Getting your shot? Don't miss a financial boost (Korean Version) Mar 2021 04/08/2021
Publication 5501 (ru) Getting your shot? Don't miss a financial boost (Russian Version) Mar 2021 04/29/2021
Publication 5501 (sp) Getting your shot? Don't miss a financial boost (Spanish Version) Mar 2021 04/08/2021
Publication 5501 (vie) Getting your shot? Don't miss a financial boost (Vietnamese Version) Mar 2021 04/08/2021
Publication 4512-C (EN-SP) Getting Your Taxes Done - Determining If You Have A Tax Deductible Casualty Loss (English/Spanish) Dec 2017 02/01/2018
Publication 4512-A (EN-SP) Getting Your Taxes Done - Obtaining Prior Year Returns, Transcripts and Social Security Numbers (English/Spanish) Dec 2017 02/01/2018
Publication 4512-B (EN-SP) Getting Your Taxes Done - Obtaining Your W-2's (English/Spanish) Dec 2017 05/13/2020
Publication 4512 (EN-SP) Getting Your Taxes Done - Visiting a Free Tax Preparation Site (English/Spanish) Dec 2017 05/13/2020
Publication 5369-A Gig economy and your taxes Feb 2020 03/11/2022
Publication 5369 Gig economy and your taxes: things to know Nov 2019 02/20/2020
Publication 5369 (SP) Gig economy and your taxes: things to know (Spanish Version) Mar 2020 03/25/2020
Publication 5252 Go Green! Go Electronic! Go eLevy! Nov 2023 11/22/2023
Publication 5850 Got Kids? Welcome Back to School! Jul 2023 07/31/2023
Publication 5844 Got Kids? Welcome Back to School! Jul 2023 07/31/2023
Publication 5844 (en-sp) Got Kids? Welcome Back to School! Jul 2023 04/12/2024
Publication 4883 Grant Programs Resource Guide for VITA Volunteer Income Tax Assistance and TCE Tax Counseling for the Elderly Sep 2023 12/04/2023
Publication 4573 Group Exemptions Oct 2019 11/05/2019
Publication 5308 Guide for Automated Enrollment For Affordable Care Act (ACA) Providers Aug 2023 08/09/2023
Publication 5165 Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters Sep 2023 09/28/2023
Publication 4485 Guide for the Certification of State FUTA Credits Sep 2023 10/03/2023
Publication 4935 Guide to Everything Earned Income Tax Credit for Individuals Nov 2014 08/20/2015
Publication 1212 Guide to Original Issue Discount (OID) Instruments Jan 2024 01/19/2024
Publication 1468 Guidelines for Notices of Federal Tax Liens and Centralized Lien Processing Jan 2014 01/14/2014
Publication 1345 Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns Nov 2023 11/17/2023
Publication 1345 (sp) Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns (Spanish Version) Nov 2022 05/25/2023
Publication 4281 (PR) Have Children? Refundable Child Tax Credit for Bona Fide Residents of Puerto Rico (Puerto Rico) Jun 2023 07/06/2023
Publication 4281 (PR) (sp) Have Children? Refundable Child Tax Credit for Bona Fide Residents of Puerto Rico (Puerto Rico) (Spanish) Jun 2023 06/07/2023
Publication 3066 Have you Had your Check up this year for Retirement Plans? Dec 2017 01/18/2018
Publication 5243 (EN-SP) Health Care Law Reminder - Affordable Care Act Section 1502(c) Dec 2015 01/06/2016