OE9 Webinar: Part II The Premium Tax Credit
The Premium Tax Credit
In this Beyond the Basics webinar presented by the Center on Budget and Policy Priorities on September 16, 2021, Tara Straw, Director of Health Insurance and Marketplace Policy, 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.
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Premium Tax Credit Eligibility
- What is the Premium Tax Credit (PTC)?
- PTC Eligibility Requirements
- Income Requirements
- Eligible Tax Filing Status
- Exceptions to Joint Filing Requirement for PTC
- Special Rule for Certain Immigrants
- Types of Minimum Essential Coverage (MEC)
Eligibility for Employer-Sponsored Insurance (ESI)
- Eligibility for ESI
- Affordability of ESI
- Minimum Value of ESI
- Health Reimbursement Arrangement (HRA)
- Reconciliation of Overlapping Coverage
Calculation of the Premium Tax Credit
- How is the PTC Calculated?
- Expected Premium Contribution
- Benchmark Plans
- Factors that Affect the Cost of Benchmark Plans & Premiums
- Reporting Changes that Impact PTC
- PTC Repayment Caps
Additional Resources
Yearly Income Guidelines and Thresholds
Employer Coverage & Premium Tax Credit Eligibility Guide
