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provided in the 2026 HHS Marketplace Integrity and Affordability rule for purposes of the Applicable Percentage Table and the Section 36B Required Contribution Percentage indexing adjustments. SECTION 3. ADJUSTED ITEMS

.01 Applicable Percentage Table for 2026. For taxable years beginning in calendar year 2026, the Applicable Percentage Table for purposes of § 36B(b)(3)(A)(i) and § 1.36B-3(g) is: Household income percentage of Federal poverty line: Initial percentage Final percentage Less than 133% 2.10% 2.10% At least 133% but less than 150% 3.14% 4.19% At least 150% but less than 200% 4.19% 6.60% At least 200% but less than 250% 6.60% 8.44% At least 250% but less than 300% 8.44% 9.96% At least 300% but not more than 400% 9.96% 9.96%

.02 Required Contribution Percentage for 2026. For plan years beginning in calendar year 2026, the Required Contribution Percentage for purposes of § 36B(c)(2)(C)(i)(II) and § 1.36B-2(c)(3)(v)(C) is 9.96%. SECTION 4. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 2014-37 is supplemented. SECTION 5. EFFECTIVE DATE

This revenue procedure is effective for taxable years and plan years beginning in calendar year 2026. SECTION 6. DRAFTING INFORMATION

The principal author of this revenue procedure is Clara L. Raymond of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information