OE8 Webinar: Part II Premium Tax Credits

Premium Tax Credits

In this Health Reform: Beyond the Basics webinar presented by the Center on Budget and Policy Priorities on September 22, 2020, Tara Straw, Senior Policy Analyst, provides an in-depth review of eligibility rules for premium tax credits—including how offers of employer-sponsored insurance can affect eligibility—as well as how premium tax credits are calculated.

View Presentation Slides (PDF)

Jump to:

Premium Tax Credit Eligibility

  • Income requirements
  • Eligible tax filing status and exceptions

Employer-Sponsored Insurance

  • Requirements of ESI
  • Examples
  • Additional rules and exceptions
  • HRAs

Calculation of the Premium Tax Credit

  • Expected premium contribution
  • Benchmark plans
  • Examples
  • Repayments

Additional Resources

Yearly Income Guidelines and Thresholds

Employer Coverage & Premium Tax Credit Eligibility Guide

Minimum Essential Coverage Reference Chart

Health Care Assister’s Guide to Tax Rules