The IRS has released proposed regulations that provide guidance on the Code Sec. 45R tax credit available to certain small employers offering health insurance coverage to their employees. The proposed regulations affect certain taxable and tax-exempt employers. The regulations are proposed to be effective the date the final regulations are published in the Federal Register, and apply to tax years beginning after December 31, 2013.
SEC. 45R.EMPLOYEE HEALTH INSURANCE EXPENSES OF SMALL EMPLOYERS.
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