IRS Rev Proc.: Providing Indexing Adjustments for Premium Tax Credits (IRC §36B)

The Treasury and IRS issued a revenue procedure providing indexing adjustments to the applicable percentage table in I.R.C § 36B(b)(3)(A)(i), for taxable years beginning in calendar year 2026. This table is used to calculate an individual’s premium tax credit under § 36B. This revenue procedure also provides the indexing adjustment for the required contribution percentage in § 36B(c)(2)(C)(i)(II), for plan years beginning in calendar year 2026. This percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under § 36B. [Rev Proc. 2025-25, 2025-32 IRB __ (August 4, 2025)]

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