The Internal Revenue Service has added a requirement that employer-sponsored health plan benefits must include substantial coverage of inpatient hospital and physician services for the plan to count as providing minimum value, the Journal of Accountancy reported. The proposed regulations withdraw and replace former proposed requirements that, for purposes of determining whether an employee qualified for the premium tax credit, an eligible employer-sponsored plan provides minimum value only if the plan’s share of the total allowed costs of benefits provided to an employee is at least 60 percent. The new proposed rules retain the 60 percent minimum value requirement and add the new requirement regarding inpatient hospital and physician services. The new rules would apply to plan years beginning after Nov. 3, 2014.