SECTION 2. ADJUSTED ITEMS

.01 Applicable Percentage Table for 2016 . For taxable years beginning in 2016, the Applicable Percentage Table for purposes of § 36B(b)(3)(A)(i) and § 1.36B–3T(g) is:

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

Less than 133% 2.03% 2.03%

At least 133% but less than 150% 3.05% 4.07%

At least 150% but less than 200% 4.07% 6.41%

At least 200% but less than 250% 6.41% 8.18%

At least 250% but less than 300% 8.18% 9.66%

At least 300% but not more than 400% 9.66% 9.66%

.02 Section 36B Required Contribution Percentage for 2016 . For plan years beginning in 2016, the required contribution percentage for purposes of § 36B(c)(2)(C)(i)(II) and § 1.36B–2T(c)(3)(v)(C) is 9.66%.

.03 Section 5000A Required Contribu- tion Percentage . In the proposed Notice of Benefit and Payment Parameters for 2016, 79 Fed. Reg. ____ (November 21, 2014), for plan years beginning in 2016, the Department of Health and Human Services (HHS) announced that the Section 5000A required contribution percentage for purposes of § 5000A(e)(1)(A) and

§ 1.5000A–3(e)(2) is 8.13%. If HHS announces a different percentage when it finalizes its proposed rule, this revenue procedure will be updated to crossreference the final percentage announced by HHS. See Exchange and Insurance Market Standards for 2015 and beyond, 79 Fed. Reg. 30239, 30302 (May 27, 2014), for further information on the computation methodology and publication approach for the Section 5000A required contribution percentage.