SECTION 3. ADJUSTED ITEMS
Internal Revenue Bulletin 2026-31 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Applicable Percentage Table for 2027 . For taxable years beginning in calendar year 2027, 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% | 2.15% | 2.15% |
| At least 133% but less than 150% | 3.23% | 4.3% |
| At least 150% but less than 200% | 4.3% | 6.78% |
| At least 200% but less than 250% | 6.78% | 8.66% |
| At least 250% but less than 300% | 8.66% | 10.22% |
| At least 300% but not more than 400% | 10.22% | 10.22% |
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