[Excerpt] These comments on the proposed regulations on the health insurance premium tax credit are submitted on behalf of the American Federation of Labor and Congress of Industrial Organizations ("AFL-CIO") and its 57 affiliated unions. The AFL-CIO, together with its community affiliate Working America, represents more than 12.2 million workers across the country. Our affiliated unions negotiate health care benefits for almost 40 million workers, retirees, and their family members while unions not affiliated with the AFL-CIO negotiate coverage for an additional 10 million. These benefits are provided through single employer and multiemployer plans, both insured and self-funded.