Document Excerpt
This revenue procedure provides indexing adjustments for certain provisions under § 36B of the Internal Revenue Code. In particular, it updates the Applicable Percentage Table in § 36B(b)(3)(A)(i) (Applicable Percentage Table) to provide the Applicable Percentage Table for calendar year 2020. This table is used to calculate an individual’s premium tax credit.
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Link
https://www.irs.gov/pub/irs-drop/rp-19-29.pdf