1. Improper payments: improvements needed in CMS and IRS controls over health insurance premium tax credit : report to Congressional committees Publication: Washington, D.C. : U.S. Government Accountability Office, July 2017 Subject(s): Cost Sharing -- economicsGovernment RegulationHealth Insurance Exchanges -- economicsIncome TaxEligibility DeterminationInsurance, Health -- economicsHumansUnited StatesUnited States. Internal Revenue Service.United States.Centers for Medicare & Medicaid Services (U.S.)
2. Affordable Care Act: IRS should mitigate limitations of data to be used for the age and gender adjustment for the tax on high-cost health plans : report to Congressional committees Publication: Washington, D.C. : U.S. Government Accountability Office, September 2017 Subject(s): Age FactorsHealth Benefit Plans, Employee -- economicsSex FactorsTaxes -- legislation & jurisprudenceBlue Cross Blue Shield Insurance Plans -- economicsGovernment EmployeesHealth Care CostsHumansUnited StatesUnited States. Internal Revenue Service.United States.