Rev. Proc. 2024-35, page 638.

This revenue procedure provides the applicable percentage table in section 36B(b)(3)(A) for taxable years beginning in calendar year 2025 that is used to calculate an individual’s premium tax credit under section 36B. This revenue procedure also provides the indexing adjustment for the required contribution percentage in section 36B(c)(2)(C)(i) (II) that is used to determine whether an individual is eligible for employer-sponsored minimum essential coverage under section 36B.