premium assistance credit amount
Defined in 1 place of the United States Code.
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.
Source
- 2010–present26 U.S.C. § 36BInternal Revenue Code · Refundable credit for coverage under a qualified health plan · for purposes of this section