Preparation 
The Premium Tax Credit: History, Recent Developments, and Future Prospects
The premium tax credit (PTC) is a cornerstone of the Affordable Care Act (ACA), designed to make health insurance more affordable for middle-income Americans. As a refundable credit, the PTC helps individuals and families purchase health insurance through the Health Insurance Marketplace, directly impacting the affordability of healthcare coverage. This article explores the history of the PTC, recent developments, and future prospects, provid... Cody Adams, EA
Tax News Briefs
The PTC, Itemized Deductions, Employer Leave-Based Donation Programs, Tracking Refunds, and Bribes
Premium Tax Credit Regulations Amended Wages are deductible by a C corporation in computing taxable income, but dividends are not. In a closely held corporation, the owners might decide to take ... TheTaxBook
July/Aug 2022,
Tax News Briefs,
c corporation, refund, Tax Court, property, Form W-2, §6663, §36B, premium tax credit, ACA, PTC, Health Insurance Exchange, Executive Order 14009, Strengthening Medicaid and the Affordable Care Act, §36B(c)(2)(C)(i), §63(e)(1), §63(e)(2), business expense, employer leave-based donation program, Ukraine, temporary protected status, §170(c), bribe, Thailand