2021 and 2022 Premium Tax Credit Eligibility.
For tax years 2021 and 2022, the American Rescue Plan of 2021 (ARPA) temporarily expanded eligibility
for the premium tax credit by eliminating the rule that a taxpayer is not allowed a premium
tax credit if his or her households income is above 400% of the Federal Poverty Line.
https://www.irs.gov/affordable-care-act/individuals-and-families
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