With the expiration of temporary legislative enhancements, standard Affordable Care Act rules returned, restoring the hard 400% Federal Poverty Level (FPL) income cap for premium tax credits. For a single filer in 2026, this subsidy cutoff stands at $63,840 (400% of an individual FPL of $15,960), while the threshold for a family of four is set at $132,000. Earning even slightly above these limits results in a complete loss of marketplace premium assistance.
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