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Directory Results for Revenue Procedure 2004-10 - Insurance companies; discounting estimated salvage recoverable for the 2003 accident year.. Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 2003 to Revenue Procedure 2004-12 - Section 35.--Health Insurance Costs of Eligible Individuals. This procedure provides guidance on how a state elects a health program to be qualified health insurance for purposes of the health coverage tax credit