{
  "_note": "IRS Applicable Percentage Table (the 'required contribution' schedule) used to compute the premium tax credit, by income as a percent of the Federal Poverty Level. 2026 reverts to the PRE-ARPA schedule because the enhanced (ARPA/IRA) subsidies expired 12/31/2025. Values are the indexed 2026 figures from IRS Rev. Proc. 2025-25. Within each band the applicable percentage is LINEARLY INTERPOLATED between pctStart (at fplStart) and pctEnd (at fplEnd). Above 400% FPL there is a hard cliff in 2026 (no premium tax credit). Below 100% FPL households are generally Medicaid-eligible (expansion states, <=138%) or fall in the coverage gap (non-expansion states).",
  "years": {
    "2026": {
      "source": "IRS Rev. Proc. 2025-25",
      "source_url": "https://www.irs.gov/pub/irs-drop/rp-25-25.pdf",
      "cross_check": "https://thefinancebuff.com/aca-premium-tax-credit-percentages.html",
      "last_verified": "2026-06-12",
      "requiredContributionPercentage": 9.96,
      "eligibilityFloorFPL": 100,
      "medicaidExpansionFPL": 138,
      "cliffAtFPL": 400,
      "cliffActive": true,
      "csrThresholds": [
        { "uptoFPL": 150, "actuarialValue": 94 },
        { "uptoFPL": 200, "actuarialValue": 87 },
        { "uptoFPL": 250, "actuarialValue": 73 }
      ],
      "bands": [
        { "fplStart": 100, "fplEnd": 133, "pctStart": 2.10, "pctEnd": 2.10 },
        { "fplStart": 133, "fplEnd": 150, "pctStart": 3.14, "pctEnd": 4.19 },
        { "fplStart": 150, "fplEnd": 200, "pctStart": 4.19, "pctEnd": 6.60 },
        { "fplStart": 200, "fplEnd": 250, "pctStart": 6.60, "pctEnd": 8.44 },
        { "fplStart": 250, "fplEnd": 300, "pctStart": 8.44, "pctEnd": 9.96 },
        { "fplStart": 300, "fplEnd": 400, "pctStart": 9.96, "pctEnd": 9.96 }
      ]
    }
  }
}