IRS Rev Proc.: Revised Revenue Procedure to Calculate Employer Shared Responsibility Payments (IRC §4980H)

The IRS issued a revised revenue procedure for individual income, corporate income, trust income, sales and use, excise, and excise tax purposes. The revised revenue procedure provides information on indexing adjustments for the applicable dollar amounts under IRS Section 4980H(c)(1) and (b)(1), which are used to calculate the employer shared responsibility payments (ESRP) under Treasury Regulations. The D.H. Dep’t of Health and Human Services (DHS) published the premium adjustment percentage for 2026 on June 25, 2025, using the most recent National Health Expenditure Accounts (NHEA) income and premium data that was available at the time of publication. For calculation of ...