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

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.

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).

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.”

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.”

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.

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

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.”

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.”

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.”

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].”

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