"This revenue procedure provides indexing adjustments to the applicable percentage table in Section 36B(b)(3)(A)(i) of the Internal Revenue Code for taxable years beginning in calendar year 2026. This table is used to calculate an individual's premium tax credit under Section 36B. This revenue procedure also provides the indexing adjustment for the required contribution percentage in Section 36B(c)(2)(C)(i)(II) for plan years beginning in calendar year 2026.... For plan years beginning in calendar year 2026, the Required Contribution Percentage for purposes of Section 36B(c)(2)(C)(i)(II) and Section 1.36B-2(c)(3)(v)(C) is 9.96%."  MORE >>