SECTION 1. PURPOSE
Internal Revenue Bulletin 2015-5 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure 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.
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