ACA subsidy cliff 2026: is this client over the restored 400% FPL line, and what do they repay now that OBBBA section 71305 deleted the $3,250 cap?
Federal poverty line for this household
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USD
MAGI as a percent of FPL
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%
400% FPL cliff ceiling
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USD
Above (+) or below (-) the cliff
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USD
Applicable percentage (Rev. Proc. 2025-25)
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%
Expected annual contribution
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USD
Premium tax credit actually allowed
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USD
Repaid on the 2026 return (no cap)
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USD
Repaid after the deductible contribution
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USD
Repayment the contribution avoids
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USD
2026-coverage FPL tables built in Uses the 2025 HHS poverty guidelines that govern 2026 Marketplace coverage - $15,650 + $5,500 per extra person in the lower 48 and DC, $19,550 + $6,880 in Alaska, $17,990 + $6,330 in Hawaii - so the 400% ceiling is right for the household size and state group.
Dollars to the cliff, not just a yes/no Prints the exact 400% FPL ceiling and how many dollars the projected MAGI sits above or below it, so the preparer knows how much deductible contribution room closes the gap before 31 December 2026.
Repayment with the OBBBA caps removed OBBBA section 71305 repealed the section 36B(f)(2)(B) repayment limits, which topped out at $1,625 for a single filer and $3,250 for everyone else, for tax years beginning after 31 December 2025 - so the tool repays every excess dollar, the way the 2026 return will.
Rev. Proc. 2025-25 applicable percentages Applies the 2026 applicable percentage table - 2.10% below 133% FPL rising to a flat 9.96% from 300% to 400% FPL - interpolated inside each band, instead of the expired 0% to 8.5% enhanced-subsidy scale that chatbots still quote.
What a last deductible dollar buys Re-runs the whole calculation with a planned HSA, IRA or SEP contribution subtracted from MAGI and shows the repayment after it, so the client can see what the contribution is worth before the filing deadline.