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Rev. Proc. 2023-17, page 604.

Internal Revenue Bulletin 2023-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code. These indexed amounts are used to calculate the employer shared responsibility payments under section 4980H(a) and (b)(1), respectively.

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▸Contents — Internal Revenue Bulletin 2023-13
Internal Revenue Bulletin 2023-13

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