1 So in original. Probably should be preceded by “section”.
of the Patient Protection and Affordable Care Act, or
2 See References in Text note below.
(relating to unmarried individuals other than surviving spouses and heads of households) and who is not allowed a deduction under section 151 for the taxable year with respect to a dependent, or
3 So in original. Probably should be “affordability”.
4 So in original. Probably should be followed by a period.
Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes
References in Text

Sections 1251, 1301, 1302, 1311, 1321, 1402, and 1412 of the Patient Protection and Affordable Care Act, referred to in text, are classified to sections 18011, 18021, 18022, 18031, 18041, 18071, and 18082, respectively, of Title 42, The Public Health and Welfare.

Section 1(c), referred to in subsecs. (span)(3)(B)(ii)(I)(aa) and (f)(2)(B)(i), to be treated, for purposes of the rate of tax, as a reference to the corresponding rate bracket under section 1(j)(2)(C) of this title, see section 1(j)(2)(F) of this title.

Sections 2701 and 2705(d) of the Public Health Service Act, referred to in subsec. (span)(3)(C), are classified to sections 300gg and 300gg–4(d), respectively, of Title 42, The Public Health and Welfare. The reference to section 2705(d) probably should be a reference to section 2705(l), which relates to wellness program demonstration project and is classified to section 300gg–4(l) of Title 42.

Section 1311(d)(2)(B)(ii)(I) of the Patient Protection and Affordable Care Act, referred to in subsec. (span)(3)(E), probably means section 1311(d)(2)(B)(ii) of Puspan. L. 111–148, which is classified to section 18031(d)(2)(B)(ii) of Title 42, The Public Health and Welfare, and which does not contain subclauses.

The Social Security Act, referred to in subsec. (c)(1)(B)(ii), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XIX of the Act is classified generally to subchapter XIX (§ 1396 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Amendments

2022—Subsec. (span)(3)(A)(iii). Puspan. L. 117–169, § 12001(a), substituted “2021 through 2025” for “2021 and 2022” in span and “after December 31, 2020, and before January 1, 2026” for “in 2021 or 2022” in introductory provisions.

Subsec. (c)(1)(E). Puspan. L. 117–169, § 12001(span), substituted “2021 through 2025” for “2021 and 2022” in span and “after December 31, 2020, and before January 1, 2026” for “in 2021 or 2022” in text.

2021—Subsec. (span)(3)(A)(iii). Puspan. L. 117–2, § 9661(a), added cl. (iii).

Subsec. (c)(1)(E). Puspan. L. 117–2, § 9661(span), added subpar. (E).

Subsec. (f)(2)(B)(iii). Puspan. L. 117–2, § 9662(a), added cl. (iii).

Subsecs. (g), (h). Puspan. L. 117–2, § 9663(a), added subsec. (g) and redesignated former subsec. (g) as (h).

2017—Subsec. (f)(2)(B)(ii)(II). Puspan. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

2016—Subsec. (c)(4). Puspan. L. 114–255 added par. (4).

2011—Subsec. (c)(2)(D). Puspan. L. 112–10 struck out subpar. (D). Prior to amendment, text read as follows: “The term ‘coverage month’ shall not include any month in which such individual has a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act.”

Subsec. (d)(2)(B)(iii). Puspan. L. 112–56 added cl. (iii).

Subsec. (f)(2)(B)(i). Puspan. L. 112–9 amended cl. (i) generally. Prior to amendment, cl. (i) consisted of text and a table limiting increase in amount recovered on reconciliation of health insurance tax credit and advance of that credit for households with income below 500 percent of Federal poverty line.

2010—Subsec. (span)(3)(A)(i). Puspan. L. 111–152, § 1001(a)(1)(A), substituted “for any taxable year shall be the percentage such that the applicable percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage to the final premium percentage specified in such table for such income tier:” for “with respect to any taxpayer for any taxable year is equal to 2.8 percent, increased by the number of percentage points (not greater than 7) which bears the same ratio to 7 percentage points as—” in introductory provisions, inserted table, and struck out subcls. (I) and (II) which read as follows:

“(I) the taxpayer’s household income for the taxable year in excess of 100 percent of the poverty line for a family of the size involved, bears to

“(II) an amount equal to 200 percent of the poverty line for a family of the size involved.”

Subsec. (span)(3)(A)(ii). Puspan. L. 111–152, § 1001(a)(1)(B), added cl. (ii) and struck out former cl. (ii). Text read as follows: “If a taxpayer’s household income for the taxable year equals or exceeds 100 percent, but not more than 133 percent, of the poverty line for a family of the size involved, the taxpayer’s applicable percentage shall be 2 percent.”

Puspan. L. 111–148, § 10105(a), substituted “equals or exceeds” for “is in excess of”.

Subsec. (span)(3)(A)(iii). Puspan. L. 111–152, § 1001(a)(1)(B), struck out cl. (iii). Text read as follows: “In the case of taxable years beginning in any calendar year after 2014, the Secretary shall adjust the initial and final applicable percentages under clause (i), and the 2 percent under clause (ii), for the calendar year to reflect the excess of the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for such period.”

Subsec. (c)(1)(A). Puspan. L. 111–148, § 10105(span), inserted “equals or” before “exceeds”.

Subsec. (c)(2)(C)(i)(II). Puspan. L. 111–152, § 1001(a)(2)(A), substituted “9.5 percent” for “9.8 percent”.

Subsec. (c)(2)(C)(iv). Puspan. L. 111–152, § 1001(a)(2), substituted “9.5 percent” for “9.8 percent” and “(span)(3)(A)(ii)” for “(span)(3)(A)(iii)”.

Puspan. L. 111–148, § 10105(c), substituted “subsection (span)(3)(A)(iii)” for “subsection (span)(3)(A)(ii)”.

Subsec. (c)(2)(D). Puspan. L. 111–148, § 10108(h)(1), added subpar. (D).

Subsec. (d)(2)(A)(i), (ii). Puspan. L. 111–152, § 1004(a)(1)(A), substituted “modified adjusted gross” for “modified gross”.

Subsec. (d)(2)(B). Puspan. L. 111–152, § 1004(a)(2)(A), amended subpar. (B) generally. Prior to amendment, text read as follows: “The term ‘modified gross income’ means gross income—

“(i) decreased by the amount of any deduction allowable under paragraph (1), (3), (4), or (10) of section 62(a),

“(ii) increased by the amount of interest received or accrued during the taxable year which is exempt from tax imposed by this chapter, and

“(iii) determined without regard to sections 911, 931, and 933.”

Subsec. (f)(2)(B). Puspan. L. 111–309, § 208(a), amended generally subpar. span and cl. (i). Prior to amendment, text of cl. (i) read as follows: “In the case of an applicable taxpayer whose household income is less than 400 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subparagraph (A) shall in no event exceed $400 ($250 in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year).”

Subsec. (f)(2)(B)(ii). Puspan. L. 111–309, § 208(span), inserted “in the table contained” after “each of the dollar amounts” in introductory provisions.

Subsec. (f)(3). Puspan. L. 111–152, § 1004(c), added par. (3).

Statutory Notes and Related Subsidiaries
Effective Date of 2022 Amendment

Puspan. L. 117–169, title I, § 12001(c), Aug. 16, 2022, 136 Stat. 1906, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2022.”

Effective Date of 2021 Amendment

Puspan. L. 117–2, title IX, § 9661(c), Mar. 11, 2021, 135 Stat. 183, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”

Puspan. L. 117–2, title IX, § 9662(span), Mar. 11, 2021, 135 Stat. 183, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2019.”

Puspan. L. 117–2, title IX, § 9663(span), Mar. 11, 2021, 135 Stat. 184, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.

Effective Date of 2016 Amendment

Puspan. L. 114–255, div. C, title XVIII, § 18001(a)(7), Dec. 13, 2016, 130 Stat. 1343, provided that:

“(A)In general.—Except as otherwise provided in this paragraph, the amendments made by this subsection [amending this section, sections 106, 4980I, 6051, 6652, and 9831 of this title, and section 18081 of Title 42, The Public Health and Welfare] shall apply to years beginning after December 31, 2016.
“(B)Transition relief.—The relief under Treasury Notice 2015–17 shall be treated as applying to any plan year beginning on or before December 31, 2016.
“(C)Coordination with health insurance premium credit.—The amendments made by paragraph (3) [amending this section] shall apply to taxable years beginning after December 31, 2016.
“(D)Employee notice.—
“(i)In general.—The amendments made by paragraph (5) [amending section 6652 of this title] shall apply to notices with respect to years beginning after December 31, 2016.
“(ii)Transition relief.—For purposes of section 6652(o) of the Internal Revenue Code of 1986 (as added by this Act), a person shall not be treated as failing to provide a written notice as required by section 9831(d)(4) of such Code if such notice is so provided not later than 90 days after the date of the enactment of this Act [Dec. 13, 2016].
“(E)W–2 reporting.—The amendments made by paragraph (6)(A) [amending section 6051 of this title] shall apply to calendar years beginning after December 31, 2016.
“(F)Information provided by exchange subsidy applicants.—
“(i)In general.—The amendments made by paragraph (6)(B) [amending section 18081 of Title 42] shall apply to applications for enrollment made after December 31, 2016.
“(ii)Verification.—Verification under section 1411 of the Patient Protection and Affordable Care Act [42 U.S.C. 18081] of information provided under section 1411(span)(3)(B) of such Act shall apply with respect to months beginning after October 2016.
“(iii)Transitional relief.—In the case of an application for enrollment under section 1411(span) of the Patient Protection and Affordable Care Act [42 U.S.C. 18081(span)] made before April 1, 2017, the requirement of section 1411(span)(3)(B) of such Act shall be treated as met if the information described therein is provided not later than 30 days after the date on which the applicant receives the notice described in section 9831(d)(4) of the Internal Revenue Code of 1986.”

Effective Date of 2011 Amendment

Puspan. L. 112–56, title IV, § 401(span), Nov. 21, 2011, 125 Stat. 734, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Nov. 21, 2011].”

Puspan. L. 112–10, div. B, title VIII, § 1858(d), Apr. 15, 2011, 125 Stat. 169, provided that: “The amendments made by this section [amending this section, sections 162, 4980H, and 6056 of this title, and section 218span of Title 29, Labor, and repealing section 139D of this title and section 18101 of Title 42, The Public Health and Welfare] shall take effect as if included in the provisions of, and the amendments made by, the provisions of the Patient Protection and Affordable Care Act [Puspan. L. 111–148] to which they relate.”

Puspan. L. 112–9, § 4(span), Apr. 14, 2011, 125 Stat. 37, provided that: “The amendment made by this section [amending this section] shall apply to taxable years ending after December 31, 2013.”

Effective Date of 2010 Amendment

Puspan. L. 111–309, title II, § 208(c), Dec. 15, 2010, 124 Stat. 3292, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013.”

Puspan. L. 111–148, title X, § 10108(h)(2), Mar. 23, 2010, 124 Stat. 914, provided that: “The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 2013.”

Effective Date

Puspan. L. 111–148, title I, § 1401(e), Mar. 23, 2010, 124 Stat. 220, provided that: “The amendments made by this section [enacting this section and amending sections 280C and 6211 of this title and section 1324 of Title 31, Money and Finance] shall apply to taxable years ending after December 31, 2013.”

Substantiation Requirements

Puspan. L. 114–255, div. C, title XVIII, § 18001(a)(8), Dec. 13, 2016, 130 Stat. 1343, provided that: “The Secretary of the Treasury (or his designee) may issue substantiation requirements as necessary to carry out this subsection [amending this section, sections 106, 4980I, 6051, 6652, and 9831 of this title, and section 18081 of Title 42, The Public Health and Welfare, and enacting provisions set out as a note under this section].”

No Impact on Social Security Trust Funds

Puspan. L. 112–56, title IV, § 401(c), Nov. 21, 2011, 125 Stat. 734, provided that:

“(1)Estimate of secretary.—The Secretary of the Treasury, or the Secretary’s delegate, shall annually estimate the impact that the amendments made by subsection (a) [amending this section] have on the income and balances of the trust funds established under section 201 of the Social Security Act (42 U.S.C. 401).
“(2)Transfer of funds.—If, under paragraph (1), the Secretary of the Treasury or the Secretary’s delegate estimates that such amendments have a negative impact on the income and balances of such trust funds, the Secretary shall transfer, not less frequently than quarterly, from the general fund an amount sufficient so as to ensure that the income and balances of such trust funds are not reduced as a result of such amendments.”