applicable premium tax credit and cost-sharing reduction

(3)The term “applicable premium tax credit and cost-sharing reduction” means— (A)any premium tax credit allowed under section 36B, (B)any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act, and (C)any advance payment of such credit or reduction under section 1412 of such Act.

Source

26 USC § 4980H(c)(3)


Scoping language

For purposes of this section
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