title: The Health Coverage Tax Credit (HCTC): In Brief creator: Fernandez, Bernadette publisher: Library of Congress. Congressional Research Service. date: 2016-12-06 language: English description: This report describes the eligibility criteria for the Health Coverage Tax Credit (HCTC) and the types of health insurance to which the tax credit may be applied. The tax credit's purpose is to make the purchase of health insurance more affordable for eligible individuals. The report also briefly describes the administration of the HCTC program and receipt of the credit by eligible taxpayers; it concludes with a summary of the HCTC's statutory history. subject: Health care reform subject: Health policy subject: Tax deductions coverage: United States type: Report format: 11 pages. format: Text identifier: crs: R44392 identifier: local-cont-no: R44392_2016Dec06 identifier: https://digital.library.unt.edu/ark:/67531/metadc958731/ identifier: ark: ark:/67531/metadc958731