Describir: STATUTORY INTERPRETATION - PATIENT PROTECTION AND AFFORDABLE CARE ACT - INTERNAL REVENUE SERVICE INTERPRETS ACA TO PROVIDE TAX CREDITS FOR INDIVIDUALS PURCHASING INSURANCE ON FEDERALLY FACILITATED EXCHANGES. -- Health Insurance Premium Tax Credit, 77 Fed. Reg. 30, 377 (May 23, 2012) (to be codified at 26 C.F.R. pt. I)