Premium Tax Credits

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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

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Additional Resources

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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