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 | — | USD |
|---|---|---|
| MAGI as a percent of FPL | — | % |
| 400% FPL cliff ceiling | — | USD |
| Above (+) or below (-) the cliff | — | USD |
| Applicable percentage (Rev. Proc. 2025-25) | — | % |
| Expected annual contribution | — | USD |
| Premium tax credit actually allowed | — | USD |
| Repaid on the 2026 return (no cap) | — | USD |
| Repaid after the deductible contribution | — | USD |
| Repayment the contribution avoids | — | USD |
Full version: The $60 key adds one-click CSV export of every client run (date, household, MAGI, ceiling, repayment) for the workpaper file, and repeat alarms before the 15 January enrollment close and the 15 April filing date.
$60 once · one licence key per person or team seat · 7-day full refund. A CPA charges $200 to $400 an hour for tax services in 2026.
Get the full version — $60This page is the working piece. The full pack has everything below.
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?
A CPA charges $200 to $400 an hour for tax services in 2026 (TaxDome/CPA rate surveys); one projection meeting costs more than this extension.
Buy the full version — $60It takes a client's projected 2026 MAGI, household size and state group and returns the 400% federal poverty line ceiling, the dollars above or below it, the applicable percentage from Rev. Proc. 2025-25, the allowed premium tax credit, and the advance credit that must be repaid on the 2026 return now that the repayment caps are gone.
US tax preparers, enrolled agents, CPAs and ACA brokers who run year-end income projections for self-employed and early-retiree Marketplace clients. It is built for the conversation where a client asks how much a December bonus, Roth conversion or good sales month will cost them in repaid subsidy.
Most free calculators and chatbot answers still run the enhanced-subsidy rules that expired on 31 December 2025: a 0% to 8.5% contribution scale, no cliff above 400% FPL, and capped repayment. OBBBA section 71305 deleted the $3,250 cap, so for 2026 all three are wrong. This tool ships the Rev. Proc. 2025-25 table, the hard cliff and uncapped repayment.
Every calculation is free and unlimited, in the popup and in the browser page, with no watermark and no run counter. The $60 key adds ownership and repetition: CSV export of your client runs for the workpaper file, and alarms before the 15 January enrollment close and the 15 April filing date.
A CPA charges $200 to $400 an hour for tax services in 2026, and a cliff projection means pulling the HHS poverty table, the Rev. Proc. 2025-25 percentages and the Form 1095-A totals before you can answer. One such meeting costs more than the $60 key, and the arithmetic is the part that goes wrong.
One question, answered by the person who built it. Your email only if you want the answer sent.