Home » IRS » Guidance – Premium Rates for Small Group Market Patient Protection and Affordable Care Act

Guidance – Premium Rates for Small Group Market Patient Protection and Affordable Care Act

Revenue Ruling 2010-13 publishes the State average premium rates for the small group market for purposes of calculating the section 45R tax credit for small employers.  Section 45R was added to the Code by Section 1421 of the Patient Protection and Affordable Care Act.

Revenue Ruling 2010-13 will be published in Internal Revenue Bulletin 2010-21 on May 24, 2010.


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