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GAO-10-521R 1 (2010-04-30)

handle is hein.gao/gaobaansm0001 and id is 1 raw text is: 



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       A countabiilty  I integrity I Reiability
United States Government Accountability Office
Washington, DC 20548


         April 30, 2010

         The Honorable Max Baucus
         Chairman
         The Honorable Charles E. Grassley
         Ranking Member
         Committee on Finance
         United States Senate

         The Honorable Sander M. Levin
         Acting Chairman
         The Honorable Dave Camp
         Ranking Member
         Committee on Ways and Means
         House of Representatives

         Subject: Health Coverage Tax Credit: Participation and Administrative Costs

         This report formally transmits the attached slides (see enclosure I) in response to
         section 1899L of the American Recovery and Reinvestment Act of 2009.1 The statute
         required the Comptroller General to examine issues related to participation in and
         administrative costs associated with the Health Coverage Tax Credit program
         administered by the Internal Revenue Service (IRS) in the Department of the
         Treasury, and to provide the results to Congress by March 1, 2010. We provided
         briefings to staff of your committees on March 1 and 2, 2010. We incorporated
         additional information and revised as appropriate the slides we used to brief your
         staffs.

         We provided a draft of this report to the IRS for review and comment. In its
         comments, IRS said that the per-participant administrative costs for the HCTC
         program were higher than for other programs it administers, and provided
         observations to explain the higher costs. (See enclosure II.) Evaluating the
         administrative costs of the HCTC program relative to other programs was beyond the
         scope of this report.








         'Pub. L. No. 111-5, div. B, title I, § 1899L, 123 Stat. 115, 435-36.


GAO-10-521R Health Coverage Tax Credit Participation and Administrative Costs

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