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Introduction

SECTION 4. ADJUSTMENT

Internal Revenue Bulletin 2014-33 · 2026-10-03 edition · updated 2026-10-04 · United States

METHODOLOGY

The Applicable Percentage Table is adjusted annually by multiplying each premium percentage in the Preceding Year Applicable Percentage Table by the Adjustment Ratio. The Section 36B Required Contribution Percentage is adjusted annually by multiplying the Preceding Year Section 36B Required Contribution Percentage by the Adjustment Ratio. The Applicable Percentage Table and the Section 36B Required Contribution Percentage calculated under this revenue procedure

Household income percentage of Federal poverty line: Initial percentage Final percentage

Less than 133% 2.01% 2.01%

At least 133% but less than 150% 3.02% 4.02%

At least 150% but less than 200% 4.02% 6.34%

At least 200% but less than 250% 6.34% 8.10%

At least 250% but less than 300% 8.10% 9.56%

At least 300% but not more than 400% 9.56% 9.56%

.02 Section 36B Required Contribution Percentage for 2015 . For plan years beginning in 2015, the required contribution percentage for purposes of § 36B(c)(2)(C)(i)(II) and § 1.36B– 2T(c)(3)(v)(C) is 9.56%. .03 Section 5000A Required Contribu- tion Percentage . As specified in the Market Standards for 2015 and Beyond final rule, 79 Fed. Reg. 30240 (May 27, 2014), for plan years beginning in 2015, the Section 5000A required contribution percentage for purposes of § 5000A(e)(1)(A) and § 1.5000A–3(e)(2) is 8.05%.

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