XactInsure
Licensed Florida health insurance agency
The enhanced subsidies expired after 2025, so the credit ends at 400% of the poverty line instead of tapering. Here is exactly where that line falls, and what it costs.
One number decides it: 400% of the federal poverty line for your household size. Below the line the premium tax credit is real money. At the line it stops.
at $84,600 a year; one dollar more is zero
The American Rescue Plan Act removed the 400% ceiling for 2021 and 2022 and the Inflation Reduction Act extended that through tax year 2025. Both are gone for the 2026 coverage year, so the applicable-percentage table in Rev. Proc. 2025-25 simply stops at 400% of the poverty line. The table is the credit: no row above the line means no credit above the line.
That is not a modelling choice on our side. It is what the published table says, and the calculator quotes the same table the IRS published.
This page is general information about how the published tables work. It is not tax or legal advice, and it is not a statement about your own return: for that, ask a tax professional. A licensed agent can price the plans and the credit for your household with you.
Two adults aged 40 in Lee County, Florida, on the county benchmark:
There is no taper to soften it: one dollar over the line and the credit for the coverage year is zero. The Exchange makes the final decision on savings from the income on the application, and the table carries no allowance for an estimate that turns out to be wrong, so a licensed agent can talk the figure through with you before anything is submitted.
Credit values computed by this calculator's engine from the published 2026 tables: Rev. Proc. 2025-25 for the applicable percentages, 45 CFR 155.300 for the poverty guideline year, CMS Marketplace public use files for the Lee County benchmark.
Two numbers and a household size is all it takes. Nothing is stored by this box and no cookie is set on this page.
Ages are assumed at exactly 40 here, which is the age the published benchmark is quoted at. The full calculator asks for real dates of birth, which is what the price actually depends on.
The income line at which the premium tax credit falls from a real amount to zero instead of tapering away gradually. For 2026 the applicable-percentage table has no row above 400% of the federal poverty line, so that line is a cliff.
Yes. The enhancements that removed the 400% ceiling for 2021 and 2022, and were extended through tax year 2025, are gone for 2026. The 2026 table stops at 400%.
It is 400% of the poverty line for your household size: about $62,600 for one person and $84,600 for two, using the guidelines the 2026 coverage year applies.
One dollar above it, yes. The 2026 table's last row ends exactly at 400% of the poverty line, and no row exists above it. For a household of two that means $84,600 a year still carries a credit of about $714 a month on our Florida county benchmark, and $84,601 carries $0.