Information on the two July 22, 2014, Federal Appeals Court rulings regarding Premium Tax Credits under the Affordable Care Act

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It’s important for individuals receiving advance payments of the premium tax credit to know that at this time, nothing has changed and tax credits remain available. Whether enrolled in coverage through a federally-run or state-run Health Insurance Exchange, also known as a Marketplace, individuals do not need to take any additional action or make any changes in response to the court rulings. We will provide any updates on IRS.gov/aca.