This document contains proposed regulations that would amend the definition of coverage month and amend certain other rules in existing income tax regulations regarding the computation of an individual taxpayer's premium tax credit PTC. The proposed coverage month amendment generally would provide that in computing a PTC a month may be a coverage month for an individual if the amount of the premium paid including by advance payments of the PTC APTC for the month for the individual's coverage is sufficient to avoid termination of the individual's coverage for that month. The proposal also would amend the existing regulations relating to the amount of enrollment premiums used in computing the taxpayer's monthly PTC if a portion of the monthly enrollment premium for a coverage month is unpaid. Finally the proposed regulations would clarify when an individual is considered to be ineligible for coverage under a State's Basic Health Program BHP. The proposed regulations would affect taxpayers who enroll themselves or enroll a family member in individual health insurance coverage through a Health Insurance Exchange Exchange and may be allowed a PTC for the coverage. This document also provides a notice of a public hearing on these proposed regulations.