Details of Public Law 117-2, section 9662 , Temporary Modification of Limitations on Reconciliation of Tax Credits for Coverage under a Qualified Health Plan with Advance Payments of Such Credit

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 does not impact the requirement for program participants receiving advance PAS to reconcile PAS on their 2020 California individual tax return.