Details of Public Law 119-21, section 71302 , One Big Beautiful Bill Act

The provision removes individuals who are aliens lawfully in the United States and whose household income was not greater than 100 percent of the federal poverty level and who were not eligible for the Medicaid program from being eligible for the federal premium tax credit.

California does not conform to IRC section 36B, relating to refundable credits for qualified health plan under the Affordable Care Act, nor to Subtitle K, Group Health Plan Requirements, of the IRC.

California has a standalone program providing a California Premium Assistance Subsidy (PAS) to applicable return filers that use the IRC section 36B eligibility requirements, with modifications. California PAS provides financial assistance to pay the premiums for a qualified health plan through the California health insurance marketplace, which are reconciled through the California Personal Income Tax Return, if required. For California purposes, eligibility for premium assistance subsidy is dependent on the Program Design adopted each year by Covered California that references IRC section 36B.