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SECTION 2. CHANGES Section 1401 of the Patient Protection and Affordable Care Act of 2010, Pub. L. No. 111-148, 124 Stat. 119 (PPACA), added § 36B to the Internal Revenue Code. Section 36B creates a refundable tax credit (“the premium tax credit”) for eligible individuals and families who purchase health insurance through a Health Insurance Marketplace. Taxpayers who meet certain criteria may have some or all of their estimated premium tax credit paid in advance directly to the insurance company to assist with the cost of monthly premiums. These amounts are called advance credit payments. The amount of a taxpayer’s premium tax credit allowed for a taxable year is reduced by the amount of the advance credit payments made for the taxpayer during the year. If a taxpayer’s advance credit payments for a taxable year exceed the premium tax credit allowed for the year, the taxpayer owes the excess as an additional tax, subject to a limitation in § 36B(f)(2)(B). The limitation amounts on the increase of tax for excess advance credit payments under § 36B(f)(2)(B) are adjusted for inflation for taxable years beginning after December 31, 2014. The U.S. Department of the Treasury and the IRS will issue future guidance as necessary to provide the applicable inflation adjusted items under section 36B(b)(3)(A)(ii) that are used to determine (1) a taxpayer’s premium assistance amount under section 36B(b)(2), and (2) the required contribution percentage under section 36B(c)(2)(C)(i)(II) for determining the employer- sponsored minimum essential coverage. SECTION 3. 2015 ADJUSTED ITEMS