AHPA Briefs
October 16, 2026
The IRS Proposes Premium Tax Credit Rule
The Department of the Treasury has proposed a rule implementing changes enacted by Congress to the Affordable Care Act’s tax credits. This includes proposed tightening of eligibility for Premium Tax Credits (PTCs) and changing how PTCs and advance payments are calculated. Some provisions would take effect beginning in 2026 and 2027, while additional pre-enrollment verification requirements would kick in later. HHS is expected to propose a companion regulation with changes to Marketplace operations supporting increased verification requirements. AHPA will provide a deeper dive into the proposed rule in the next edition of the Policy Brief.