Details of Public Law 119-21, section 71304 , One Big Beautiful Bill Act

This provision would not allow a State’s health exchange program to enroll an individual in a qualified health plan during a special enrollment period on the basis of the individual’s expected household income that is at or below the federal poverty level and not connected to an event or change in circumstances specified by the Secretary of Health and Human Services.

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.