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Rev. Proc. 2023-17

SECTION 1. PURPOSE

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 § 4980H(c)(1) and (b) (1) of the Internal Revenue Code. These indexed amounts are used to calculate the employer shared responsibility payments (ESRP) under § 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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