SECTION 2. ADJUSTED ITEMS

.01 Applicable Percentage Table

for 2024 . For taxable years beginning in calendar year 2024, the Applicable Percentage Table for purposes of § 36B(b)

(3)(A) and § 1.36B-3(g) of the Income Tax Regulations is:

Household income percentage of Federal poverty line: Initial percentage Final percentage Less than 150% 0.00% 0.00% At least 150% but less than 200% 0.00% 2.00% At least 200% but less than 250% 2.00% 4.00% At least 250% but less than 300% 4.00% 6.00% At least 300% but less than 400% 6.00% 8.50% At least 400% and higher 8.50% 8.50%

.02 Required Contribution Percentage for 2024 .

(1) Section 9661 of the ARPA and § 12001(a) of the IRA did not amend the rules under § 36B(c)(2)(C)(iv) relating to the Required Contribution Percentage, including the rules relating to the indexing of the Required Contribution Percentage. See § 36B(b)(3)(A)(iii)(I). The Required Contribution Percentage for plan years beginning in calendar year 2024 is indexed based on the rates of premium growth relative to the rates of income growth in guidance issued by the Department of Health and Human Services (HHS). ² In addition, the additional adjustment provided in § 36B(b)(3)(A)(ii)(II) is not required

for plan years beginning in 2024 because the Department of the Treasury and the Internal Revenue Service have determined that the failsafe exception described in § 36B(b)(3)(A)(ii)(III) applies for plan years beginning in calendar year 2024.

(2) For plan years beginning in calendar year 2024, the Required Contribution Percentage for purposes of § 36B(c)(2)(C) (i)(II) and § 1.36B-2(c)(3)(v)(C) is 8.39%.