SECTION 2. ADJUSTED ITEMS

.01 Applicable Percentage Table for 2019 . For taxable years beginning in 2019, the Applicable Percentage Table for purposes of § 36B(b)(3)(A)(i) and § 1.36B–3(g) is:

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

Less than 133% 2.08% 2.08%

At least 133% but less than 150% 3.11% 4.15%

At least 150% but less than 200% 4.15% 6.54%

At least 200% but less than 250% 6.54% 8.36%

June 4, 2018 748 Bulletin No. 2018–23

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

At least 250% but less than 300% 8.36% 9.86%

At least 300% but not more than 400% 9.86% 9.86%

.02 Section 36B Required Contribution Percentage for 2019 . For plan years beginning in 2019, the required contribution percentage for purposes of § 36B(c)(2)(C) (i)(II) and § 1.36B–2(c)(3)(v)(C) is 9.86%.