Bulletin No. 2013-27 July 1, 2013
Internal Revenue Bulletin 2013-27 · 2026-10-03 edition · updated 2026-10-04 · United States
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to 50 percent for a wellness program designed to prevent or reduce tobacco use. These regulations also include clarifications related to the reasonable design of health-contingent wellness programs and reasonable alternatives that must be offered to avoid prohibited discrimination.
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