Short answer: the larger subsidies are gone, but ACA premium tax credits still exist for 2027.
What changed
The enhanced premium tax credits that applied from 2021 through 2025 expired on December 31, 2025. The House passed a three-year extension on January 8, 2026, but as of October 2, 2026 we have not found evidence that it became law. Until Congress acts, the original Affordable Care Act rules apply to 2027 coverage. If that changes, this article will be updated.
- Households with income above 400% of the federal poverty level (FPL) are not eligible for premium tax credits. This is the "subsidy cliff."
- Households between 100% and 400% of FPL can still qualify, but they are expected to pay a larger share of income toward a benchmark Silver plan than they did under the enhanced credits.
- The credit is based on the second-lowest-cost Silver plan in your area, so the amount you receive depends on your county, age and the carriers offering plans.
2027 expected contribution (benchmark plan)
Your premium tax credit is the benchmark plan premium minus your expected contribution, which is the percentage of income below.
| Household income (% of FPL) | Starting percentage of income | Ending percentage of income |
|---|---|---|
| Less than 133% | 2.15% | 2.15% |
| 133% to less than 150% | 3.23% | 4.30% |
| 150% to less than 200% | 4.30% | 6.78% |
| 200% to less than 250% | 6.78% | 8.66% |
| 250% to less than 300% | 8.66% | 10.22% |
| 300% to 400% | 10.22% | 10.22% |
What to do
- Open enrollment for 2027 runs November 1, 2026 to January 15, 2027 on HealthCare.gov. Some state exchanges use different dates.
- Update your application with your expected 2027 income. Income that is too high or too low can lead to repayment or lost credits at tax time.
- Compare plans after your credit is applied. Bronze, Silver and Gold can price very differently.
- The 2027 out-of-pocket maximum is $12,000 for an individual and $24,000 for a family.
Sources: IRS Rev. Proc. 2026-26 (2027 applicable percentage table); HHS 2026 poverty guidelines. Last reviewed October 2, 2026.
Comments
0 comments
Please sign in to leave a comment.