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Text of IRS Rev. Proc. 2026-22: Adjusted Dollar Amounts for Employer Shared Responsibility Payments Under Section 4980H for Calendar Year 2027 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] May 4, 2026 "Under Section 4980H(c)(5), in the case of any calendar year after 2014, the applicable dollar amounts of $2,000 and $3,000 under Section 4980H(c)(1) and (b)(1), respectively, are increased by an amount equal to the product of such dollar amount and the premium adjustment percentage for the calendar year.... (HHS) published the premium adjustment percentage for 2027 on January 29, 2026 ... For calendar year 2026, the adjusted $2,000 amount under Section 4980H(c)(1) is $3,780, and the adjusted $3,000 amount under Section 4980H(b)(1) is $5,670." MORE >> |
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