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WebOn August 23, 2013, the IRS issued proposed regulations addressing the small business health care tax credit under Section 45R of the Internal Revenue Code (IRC), which was added by the Affordable Care Act (ACA). The proposed regulations generally incorporate the IRS' prior guidance on the tax credit, under Notices 2010-44 and 2010-82, as modified to … Web26 Aug 2013 · The IRS issued proposed regulations on Friday that provide guidance on the tax credit available to certain small employers that offer health insurance coverage to … trevithick primary school
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