Guidance on Calculating Premium Assistance Credit

Revenue Procedure 2014-37 provides guidance on the method used to determine the applicable percentage table in Section 36B(b)(3)(A) used to calculate an individual’s premium assistance credit for taxable years after 2014.


Document Excerpt

This revenue procedure provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. In particular, it updates the Applicable Percentage Table in § 36B(b)(3)(A)(i). This table is used to calculate an individual’s premium tax credit for taxable years beginning after calendar year 2014.



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