GLOSSARY · HEALTH

Premium Tax Credit (APTC)

Federal subsidy that lowers your monthly ACA marketplace premium based on income.

Health 📋 Reviewed by InsureCo Editorial Team · Updated April 30, 2026
Quick definition: Federal subsidy that lowers your monthly ACA marketplace premium based on income.

Full explanation

The Advanced Premium Tax Credit (APTC), commonly called the ACA premium tax credit or Obamacare subsidy, is a federal subsidy that reduces your monthly premium for ACA marketplace insurance based on household income and household size relative to the federal poverty level. Through 2025 (and likely 2026 if Congress extends the IRA enhancements), enhanced subsidies cap household premium contribution at 8.5% of income for the benchmark Silver plan, with no income cliff. The credit is reconciled annually at tax time — underestimate income and you may owe back at tax time; overestimate and you'll get a refund.

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