What’s New

Changes to “coverage month” definition for PTC/ APTC. As of January 1, 2025, a month may be considered a coverage month, and a PTC may be allowed for the month, if a portion of the enrollment premium for the month is unpaid but the amount of the premium paid, including by advance credit payments, is sufficient to avoid termination of the coverage under one of the scenarios described under Enrollment premiums , later. See Enrollment premiums, later, for more information.

Reporting entities no longer required to send mini- mum essential coverage (MEC) forms automatically. In certain circumstances, reporting entities aren’t required to send tax forms to covered individuals showing proof of MEC (Forms 1095-B and 1095-C) unless a form is requested. If requested by the individual, the form must be provided by January 31, or 30 days after the date of request, whichever is later.