[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-305040-105":53,"doc-detail-305040-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","insighti-2026-premium-tax-credit-tool-updated-december-2-2025","INSIGHTi - 2026 Premium Tax Credit Tool - Updated December 2, 2025","","INSIGHTi describes the 2026 Premium Tax Credit (PTC) tool created for congressional users to analyze how changes to statutory PTC parameters would affect credit amounts. It explains the PTC calculation using SLCSP premiums and required premium contributions based on income and family circumstances. The document outlines eligibility income ranges, required contribution percentage tiers, and how the tool lets users adjust selected parameters to compare current-law outcomes against scenarios extending temporary ARPA changes and user-defined assumptions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/insighti-2026-premium-tax-credit-tool-updated-december-2-2025/305040/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/insighti-2026-premium-tax-credit-tool-updated-december-2-2025/305040.png","ImageObject",442,249,{"name":88,"@type":89},"Miles","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How is the 2026 Premium Tax Credit amount calculated in the tool?","Question",{"text":108,"@type":109},"It is calculated as the difference between the SLCSP premium and the required premium contribution. The required contribution is determined as a percentage of household income.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What income levels determine eligibility for the PTC in 2026 under current law?",{"text":113,"@type":109},"Households must have annual income between 100% and 400% of the federal poverty level (FPL). Those above 400% are not eligible for any credit.",{"name":115,"@type":106,"acceptedAnswer":116},"What kinds of scenarios can users compare using the 2026 Premium Tax Credit Tool?",{"text":117,"@type":109},"Users can explore outcomes under current law expiration of temporary ARPA changes, under an extension of those temporary ARPA changes, and under parameters generated by the user.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},305040,1789821325,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":73},13056703019404,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","INSIGHTi  \n2026 Premium Tax Credit Tool: An Interactive Tool for Congressional Users  \nUpdated December 2, 2025  \nThis Insight accompanies the 2026 Premium Tax Credit Tool, a Microsoft Excel file that congressional users [can download from CRS.gov. The](can download from CRS.gov. The) tool was designed to assist Congress in evaluating policy considerations in advance of the expiration of certain premium tax credit (PTC) provisions at the end of 2025. It can be used to demonstrate how potential changes to certain statutory parameters of the PTC would affect credit amounts for households with varying income levels, family characteristics, and geographic locations.  \nBackground on the Premium Tax Credit  \nCertain households without access to subsidized health insurance coverage may be eligible for the PTC if they enroll in coverage purchased in the health insurance exchanges. The PTC was established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) and amended under the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) and the enacted budget reconciliation measure (P.L. 117-169) commonly referred to as the Inflation Reduction Act. Several amendments are temporary.  \nThe credit amount for a household generally is calculated as the difference between the Second-LowestCost Silver Plan (SLCSP) Premium and the Required Premium Contribution as per the following formula:  \nPremium Tax Credit Amount = SLCSP Premium – Required Premium Contribution  \nSCLSP Premium refers to the premium for the second-lowest-cost silver plan in the household’s local geographic area for its family status. Required Premium Contribution refers to the amount a premium credit-eligible household may pay toward the plan premium.  \nThe Required Premium Contribution is calculated by taking a percentage of the household’s income. The applicable percentage is specified in statute and varies according to household income relative to the federal poverty level (FPL), using poverty guidelines updated by the Department of Health and Human Services (HHS) for the previous year. Thus, for example, the 2025 HHS poverty guidelines will be used to determine the 2026 PTC.  \n2026 PTC Parameters Under Current Law  \nCongressional Research Service  \n[https://crsreports.congress.gov](https://crsreports.congress.gov)[ ](https://crsreports.congress.gov)IN12437  \nBeginning in 2026, the percentages of income used in the credit formula will revert to the percentages established under the ACA, which are adjusted annually through Internal Revenue Service (IRS) guidance. To be eligible to receive the PTC in 2026 under current law,  \n• Households must have annual income between 100% ofFPL and 400% ofFPL.  \n• Eligible households with annual incomes between 100% and 132% ofFPL are required to pay 2.10% of their income (prorated monthly) before receiving a credit.  \n• Eligible households with annual incomes between 133% and 400% are required to pay a percentage that ranges from 3.14% to 9.96% of their income (prorated monthly) before receiving the credit.  \n• The Required Premium Contribution percentages increase in even increments within designated income tiers between 133% and 400% ofFPL. For example, within the 133% to 149% ofFPL income tier, the Required Premium Contribution percentage increases from 3.14% to 4.19%; thus, those with 133% ofFPL would be required to pay 3.14% of their income, those with 134% ofFPL would be required to pay 3 .20% of their income, and so on.  \n• All households with annual incomes above 400% ofFPL will not be eligible for any credit.  \nSLCSP premiums generally vary among households based on factors such as age, family size, and location, and the Required Premium Contribution generally varies based on household income. The resulting PTC likewise varies by similar factors.  \nOverview of the 2026 Premium Tax Credit Tool  \nThe 2026 Premium Tax Credit Tool enables users to explore the impact of potential changes from current law to ","cbCaipCH1TAvNO9E","https://ap.wps.com/l/cbCaipCH1TAvNO9E","pdf",399126,"English","# Background on the Premium Tax Credit\n## 2026 PTC Parameters Under Current Law\n# Overview of the 2026 Premium Tax Credit Tool\n## Instructions and Tool Worksheets\n## Credit Amount Assumptions\n# Data Sources and Methodology","[{\"question\":\"How is the 2026 Premium Tax Credit amount calculated in the tool?\",\"answer\":\"It is calculated as the difference between the SLCSP premium and the required premium contribution. The required contribution is determined as a percentage of household income.\"},{\"question\":\"What income levels determine eligibility for the PTC in 2026 under current law?\",\"answer\":\"Households must have annual income between 100% and 400% of the federal poverty level (FPL). Those above 400% are not eligible for any credit.\"},{\"question\":\"What kinds of scenarios can users compare using the 2026 Premium Tax Credit Tool?\",\"answer\":\"Users can explore outcomes under current law expiration of temporary ARPA changes, under an extension of those temporary ARPA changes, and under parameters generated by the user.\"}]","INSIGHTi - 2026 Premium Tax Credit Tool - Updated December 2, 2025 | PDF"]