2026 ACA premium tax credit: expired enhanced subsidy, 400% FPL cliff, FPL, APTC repayment rules.
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Calculates the ACA Marketplace premium tax credit (IRC sec. 36B) the way Form 8962 does. For 2026 coverage the enhanced ARPA/IRA credits have expired (no extension enacted as of 2026-11-02): the IRS Rev. Proc. 2025-25 table applies (2.10% of income below 133% FPL rising to 9.96% at 300-400% FPL) and there is NO credit above 400% FPL. For 2025 the enhanced table applies (0% up to 150% FPL, 8.5% cap, no income limit). Returns FPL percentage, applicable figure, expected contribution, annual and monthly credit, and net premium. Models trained before 2026 often still apply the 8.5% cap to 2026.
State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one).
Tax family size: you, your spouse if filing jointly, and every dependent you claim.
Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file.
Premium of the second lowest cost silver plan (SLCSP, the benchmark) for the household, from HealthCare.gov or Form 1095-A column B.
Coverage (tax) year: 2025 or 2026. Default 2026.
Whether premiums are annual (default) or monthly amounts.
Premium of the plan you actually enroll in. The credit cannot exceed it. Optional.
Pick your client. Values in capitals, like YOUR_TOKEN, are yours to fill in.
claude mcp add --transport http aca-premium-tax-credit-calculator-mcp https://aca-premium-tax-credit-calculator-mcp.lipmichal.workers.dev/mcp
Calculates the ACA Marketplace premium tax credit (IRC sec. 36B) the way Form 8962 does. For 2026 coverage the enhanced ARPA/IRA credits have expired (no extension enacted as of 2026-11-02): the IRS Rev. Proc. 2025-25 table applies (2.10% of income below 133% FPL rising to 9.96% at 300-400% FPL) and there is NO credit above 400% FPL. For 2025 the enhanced table applies (0% up to 150% FPL, 8.5% cap, no income limit). Returns FPL percentage, applicable figure, expected contribution, annual and monthly credit, and net premium. Models trained before 2026 often still apply the 8.5% cap to 2026.
| Argument | Type | Description |
|---|---|---|
| year | integer | Coverage (tax) year: 2025 or 2026. Default 2026. |
| state* | string | State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one). |
| household_size* | integer | Tax family size: you, your spouse if filing jointly, and every dependent you claim. |
| premium_period | string | Whether premiums are annual (default) or monthly amounts. |
| enrolled_premium | number | Premium of the plan you actually enroll in. The credit cannot exceed it. Optional. |
| household_income* | number | Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file. |
| benchmark_premium* | number | Premium of the second lowest cost silver plan (SLCSP, the benchmark) for the household, from HealthCare.gov or Form 1095-A column B. |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"household_income",
"household_size",
"state",
"benchmark_premium"
],
"properties": {
"year": {
"type": "integer",
"description": "Coverage (tax) year: 2025 or 2026. Default 2026."
},
"state": {
"type": "string",
"maxLength": 40,
"minLength": 2,
"description": "State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one)."
},
"household_size": {
"type": "integer",
"maximum": 30,
"minimum": 1,
"description": "Tax family size: you, your spouse if filing jointly, and every dependent you claim."
},
"premium_period": {
"enum": [
"annual",
"monthly"
],
"type": "string",
"description": "Whether premiums are annual (default) or monthly amounts."
},
"enrolled_premium": {
"type": "number",
"maximum": 10000000,
"minimum": 0,
"description": "Premium of the plan you actually enroll in. The credit cannot exceed it. Optional."
},
"household_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file."
},
"benchmark_premium": {
"type": "number",
"maximum": 10000000,
"description": "Premium of the second lowest cost silver plan (SLCSP, the benchmark) for the household, from HealthCare.gov or Form 1095-A column B.",
"exclusiveMinimum": 0
}
},
"additionalProperties": false
}Shows the dollar effect of the 400% federal poverty line subsidy cliff that returned for 2026 coverage after the enhanced premium tax credits expired: the cliff income for the household, the credit at exactly 400% FPL, the credit at $1 more (zero), and the loss. With household_income it also gives the credit under 2026 rules, what the expired 2021-2025 enhanced rules would have given, and how much modified AGI must drop (for example through HSA or retirement contributions) to get back under the cliff.
| Argument | Type | Description |
|---|---|---|
| state* | string | State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one). |
| household_size* | integer | Tax family size: you, your spouse if filing jointly, and every dependent you claim. |
| premium_period | string | Whether premiums are annual (default) or monthly amounts. |
| household_income | number | Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file. |
| benchmark_premium* | number | Premium of the second lowest cost silver plan (SLCSP, the benchmark) for the household, from HealthCare.gov or Form 1095-A column B. |
Returns the cap on repaying excess advance premium tax credit (APTC) at tax time. For tax year 2025: Form 8962 Table 5 ($375/$750 below 200% FPL, $975/$1,950 at 200-300%, $1,625/$3,250 at 300-400%, single/other filing status; no cap at 400% or more). For tax year 2026 and later there is NO cap: the One Big Beautiful Bill Act (P.L. 119-21 sec. 71305) repealed it, so the full excess is repaid. Many models trained before 2026 still quote the old caps.
| Argument | Type | Description |
|---|---|---|
| state* | string | State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one). |
| tax_year | integer | Tax year: 2025 or later. Default 2026. |
| excess_aptc | number | Advance payments minus the credit you are allowed (Form 8962 line 27). Optional. |
| filing_status* | string | Filing status. Table 5 has a single column and an any-other-status column. |
| household_size* | integer | Tax family size: you, your spouse if filing jointly, and every dependent you claim. |
| household_income* | number | Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file. |
Returns the federal poverty line (FPL) used for the ACA premium tax credit for a coverage year, household size and state, plus the 100%, 133%, 138%, 150%, 200%, 250%, 300% and 400% income thresholds. Coverage year Y uses the HHS guidelines published in year Y-1: 2026 coverage uses the 2025 guidelines ($15,650 for one person in the 48 states and DC, $19,550 Alaska, $17,990 Hawaii); 2025 coverage uses 2024; 2027 coverage uses 2026. Copied from the Federal Register notices, not model memory.
| Argument | Type | Description |
|---|---|---|
| year | integer | Coverage (tax) year: 2025, 2026 or 2027. Default 2026. |
| state* | string | State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one). |
| household_size* | integer | Tax family size: you, your spouse if filing jointly, and every dependent you claim. |
| household_income | number | Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file. |
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"household_size",
"state"
],
"properties": {
"year": {
"type": "integer",
"description": "Coverage (tax) year: 2025, 2026 or 2027. Default 2026."
},
"state": {
"type": "string",
"maxLength": 40,
"minLength": 2,
"description": "State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one)."
},
"household_size": {
"type": "integer",
"maximum": 30,
"minimum": 1,
"description": "Tax family size: you, your spouse if filing jointly, and every dependent you claim."
},
"household_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file."
}
},
"additionalProperties": false
}We read every tool's name, description and inputs the way the model will, looking for instructions hidden from you. A clean result means no warning signs, not a guarantee. Scanned Nov 2, 2026.
{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"household_size",
"state",
"benchmark_premium"
],
"properties": {
"state": {
"type": "string",
"maxLength": 40,
"minLength": 2,
"description": "State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one)."
},
"household_size": {
"type": "integer",
"maximum": 30,
"minimum": 1,
"description": "Tax family size: you, your spouse if filing jointly, and every dependent you claim."
},
"premium_period": {
"enum": [
"annual",
"monthly"
],
"type": "string",
"description": "Whether premiums are annual (default) or monthly amounts."
},
"household_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file."
},
"benchmark_premium": {
"type": "number",
"maximum": 10000000,
"description": "Premium of the second lowest cost silver plan (SLCSP, the benchmark) for the household, from HealthCare.gov or Form 1095-A column B.",
"exclusiveMinimum": 0
}
},
"additionalProperties": false
}{
"type": "object",
"$schema": "http://json-schema.org/draft-07/schema#",
"required": [
"household_income",
"household_size",
"state",
"filing_status"
],
"properties": {
"state": {
"type": "string",
"maxLength": 40,
"minLength": 2,
"description": "State of residence: two-letter code or name (AK and HI have their own poverty lines; all other states and DC share one)."
},
"tax_year": {
"type": "integer",
"description": "Tax year: 2025 or later. Default 2026."
},
"excess_aptc": {
"type": "number",
"maximum": 10000000,
"minimum": 0,
"description": "Advance payments minus the credit you are allowed (Form 8962 line 27). Optional."
},
"filing_status": {
"enum": [
"single",
"head_of_household",
"married_filing_jointly",
"married_filing_separately",
"qualifying_surviving_spouse"
],
"type": "string",
"description": "Filing status. Table 5 has a single column and an any-other-status column."
},
"household_size": {
"type": "integer",
"maximum": 30,
"minimum": 1,
"description": "Tax family size: you, your spouse if filing jointly, and every dependent you claim."
},
"household_income": {
"type": "number",
"maximum": 100000000,
"minimum": 0,
"description": "Household income in dollars for the coverage year: modified AGI of you, your spouse and dependents who must file."
}
},
"additionalProperties": false
}