Document Excerpt

This revenue procedure provides the Monthly National Average premium for qualified health plans that have a bronze level of coverage and are offered through Exchanges for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A-4 of the Income Tax Regulations.

Link
https://www.irs.gov/pub/irs-drop/rp-18-43.pdf