Bulletin No. 2015–5 February 2, 2015

13, 2015–5 I.R.B. 419, (or successor) apply. The definitions in section 3 of Rev. Proc. 2015–13 apply to this revenue procedure.

Rev. Proc. 2015–15, page 564. Revenue Procedure 2015–15 provides the 2015 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A–4 of the Income Tax Regulations.