§18084 Premium tax credit and cost-sharing reduction payments disregarded for Federal and federally-assisted programs

Summary

When figuring out if someone can get benefits, or how much they get, from any federal program or from a state or local program paid for partly or fully with federal money, certain ACA payments are ignored. A premium tax credit or refund under Internal Revenue Code section 36B must not be counted as income or as a resource for the month it’s received and the following 2 months. Any cost‑sharing reduction or advance payment of that credit made under sections 18071 or 18082 is treated as paid to the person’s health plan, not to the person.