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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2017-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides guidance regarding the health coverage tax credit (HCTC) under § 35 of the Internal Revenue Code, as modified by the Trade Preferences Extension Act of 2015, Pub. L. 114–27 (June 29, 2015) (Act). Specifically, this notice extends the due date for the election to claim the HCTC for eligible coverage months in taxable years beginning on or after June 29, 2015, and before January 1, 2017.

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▸Contents — Internal Revenue Bulletin 2017-7
Internal Revenue Bulletin 2017-7

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