Details of Public Law 117-169, section 12001 , Improve Affordability and Reduce Premium Costs of Health Insurance for Consumers

California does not conform to IRC 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. The California PAS provides financial assistance to pay the premiums for a qualified health plan through the California health insurance marketplace. This federal change does not impact the California PAS program. However, the extension of the increased federal PTC for these taxable years keeps the California PAS amount at zero for taxable years beginning before January 1, 2026.