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Premium Assistance tax Credit Subsidy Repayment Table

Household income percentage of Federal poverty line

Less than 200%

At least 200% but less than 300%

At least 300% but less than 400%

Limitation amount for taxpayers whose tax is determined under section 1(c)

$ 300

$ 750

$1,250
Limitation amount for all other taxpayers


$ 600

$1,500

$2,500
Source: http://www.irs.gov/irb/2012-24_IRB/ar05.html
Further discussion of the topic at: http://kff.org/health-reform/issue-brief/explaining-health-care-reform-questions-about-health/
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