The U.S. Internal Revenue Service (IRS) explained how taxpayers who may be eligible for the Sec. 36B premium tax credit or who may have to pay the Sec. 5000A shared-responsibility payment should determine their status now that the law known as the Tax Cuts and Jobs Act, P.L. 115-97, has reduced the personal exemption deduction under Sec. 151 to zero. Click here for more information.