Improving health is our policy
Prohibits – for purposes of determining eligibility for or the amount of benefits or assistance under any Federal program or State or local program financed with Federal funds – taking credits or refunds made to any individual via a premium tax credit into account as income for the month of receipt and the following two months. Furthermore, any cost-sharing reduction payment or advance payment of the credit is treated as made to the Qualified Health Plan, not the individual.
SEC. 1415 [42 U.S.C. 18084]. PREMIUM TAX CREDIT AND COST-SHARING REDUCTION PAYMENTS DISREGARDED FOR FEDERAL AND FEDERALLY-ASSISTED PROGRAMS. For purposes of determining the eligibility of any individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds— (1) any credit or refund allowed or made to any individual by reason of section 36B of the Internal Revenue Code of 1986 (as added by section 1401) shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months; and (2) any cost-sharing reduction payment or advance payment of the credit allowed under such section 36B that is made under section 1402 or 1412 shall be treated as made to the qualified health plan in which an individual is enrolled and not to that individual.
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