Skip to content
ChatProjectCodes

Rev. Proc. 2024-35

SECTION 1. PURPOSE

Internal Revenue Bulletin 2024-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the applicable percentage table (Applicable Percentage Table) in § 36B(b)(3)(A) of the Internal Revenue Code (Code) 1 for taxable years beginning in calendar year 2025. 2 This table is used to calculate an individual’s premium tax credit under § 36B. This revenue procedure

also provides the indexing adjustment for the required contribution percentage (Required Contribution Percentage) in § 36B(c)(2)(C)(i)(II) for plan years beginning in calendar year 2025. This percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under § 36B.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2024-39
Internal Revenue Bulletin 2024-39

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.