premium assistance credit amount
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 576 U.S. 473 - King v. Burwell · 2015Most cited · 92 citing opinions
the sum of the premium assistance amounts determined under paragraph (2) with respect to all coverage months of the taxpayer occurring during the taxable year," § 36B(b)(1) ; and then says that the term "premium assistance amount" is tied to the amount of the monthly premium for insurance purchased on "an Exchange established by the State under [ 42 U.S.C.
United States Code
26 U.S.C. § 36B — for purposes of this section
The term “premium assistance credit amount” means, with respect to any taxable year, the sum of the premium assistance amounts determined under paragraph (2) with respect to all coverage months of the taxpayer occurring during the taxable year.