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Repayments and Refunds: Estimating the Effects of 2014 Premium Tax Credit Reconciliation
Henry J. Kaiser Family FoundationLink to more items from this source
Mar. 24, 2015
"[The authors] focus on reconciliation based only on income changes (prior year v. current year), and estimate that 50% of subsidy-eligible tax households would owe some repayment and 45% would receive a refund. Subsidy-eligible tax households with starting incomes under 200% of poverty would be somewhat more likely to owe a repayment (54%) and somewhat less likely to receive a refund (40%)."

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