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Latest COVID Relief Bill Expands the Number of Individuals Who Can Trigger Employer Penalties Under the ACA
AccordLink to more items from this source
[Guidance Overview]
Apr. 27, 2021

"[ARPA] does away with the 400 percent Federal Poverty Level cap when ... determining whether an individual is eligible for a premium tax credit. Consequently, any full-time employee who receives a premium tax credit could trigger a section 4980H penalty."

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