Details of Public Law 117-2, section 9661 , Improving Affordability by Expanding Premium Assistance for Consumers

California does not conform to IRC 36B, relating to refundable credits for qualified health plan under the ACA, 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 increases the federal PTC, which decreases the California PAS amount to zero for these taxable years.