SECTION 2. CHANGE
Internal Revenue Bulletin 2025-32 · 2026-10-03 edition · updated 2026-10-04 · United States
TO PREMIUM GROWTH ADJUSTMENT METHODOLOGY
The Applicable Percentage Table and the Section 36B Required Contribution Percentage indexing adjustments are computed using the methodology described in section 4 of Rev. Proc. 2014-37, 2014-2 C.B. 363, and in guidance issued by the Department of Health and Human Services (HHS). For 2025 and a number of years prior to 2025, the rate of premium growth was based
| Household income percentage of Federal poverty line: | Initial percentage | Final percentage |
|---|---|---|
| Less than 133% | 2.10% | 2.10% |
| At least 133% but less than 150% | 3.14% | 4.19% |
| At least 150% but less than 200% | 4.19% | 6.60% |
| At least 200% but less than 250% | 6.60% | 8.44% |
| At least 250% but less than 300% | 8.44% | 9.96% |
| At least 300% but not more than 400% | 9.96% | 9.96% |
.02 Required Contribution Percentage for 2026 . For plan years beginning in calendar year 2026, the Required Contribution Percentage for purposes of § 36B(c) (2)(C)(i)(II) and § 1.36B-2(c)(3)(v)(C) is 9.96%.
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