你若已获得保费税额抵免优惠(premium tax credit)的预付额,必须申报实际抵免优惠,否则无法获得2017年的健保补助。
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premium before tax credit 在税收信用溢价
For the employer to pay a fine, an employee has to qualify for a premium tax credit.
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Well, an employee would only qualify for a premium tax credit if their income falls below 400% poverty level.
Generally, section 4980H(b) liability may arise because, with respect to a full-time employee who has been certified to the employer as having received an applicable premium tax credit or cost.
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