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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on how a state elects a health program to be qualified health insurance for purposes of the health coverage tax credit (HCTC) under section 35 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2004-9
Internal Revenue Bulletin 2004-9

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