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Post Date:  6/26/2017
Last Updated:  6/26/2017

Summary
Cross References
- Rev. Proc. 2017-36
- Rev. Proc. 2016-24
- Rev. Proc. 2014-62

A number of tax provisions under the Affordable Care Act (ACA) are adjusted each year for inflation. The IRS recently released the inflation adjusted amounts for the 2018 tax year. The following charts compare the 2018 inflation adjusted amounts with prior year amounts.
Applicable Percentages - Premium Tax Credit
Tax Years Beginning in: 2018 2017 2016
Household income percentage of Federal poverty line: Initial % Final % Initial % Final % Initial % Final %
Less than 133% 2.01% 2.01% 2.04% 2.04% 2.03% 2.03%
At least 133% but less than 150% 3.02% 4.03% 3.06% 4.08% 3.05% 4.07%
At least 150% but less than 200% 4.03% 6.34% 4.08% 6.43% 4.07% 6.41%
At least 200% but less than 250% 6.34% 8.10% 6.43% 8.21% 6.41% 8.18%
At least 250% but less than 300% 8.10% 9.56% 8.21% 9.69% 8.18% 9.66%
At least 300% but not more than 400% 9.56% 9.56% 9.69% 9.69% 9.66% 9.66%
Note: The detailed applicable percentage table used for purposes of Form 8962, Premium Tax Credit (PTC), is found in the Form 8962 instructions for each year. For example, for tax year 2016, if household income as a percentage of the federal poverty line is 230% (line 5 of Form 8962), then the applicable figure entered on line 7 of Form 8962 is 7.47%.

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