Title 42 — The Public Health and WelfareRelease 119-73not60

§18084 Premium Tax Credit and Cost-sharing Reduction Payments Disregarded for Federal and Federally-assisted Programs

Title 42 › Chapter 157— QUALITY, AFFORDABLE HEALTH CARE FOR ALL AMERICANS › Subchapter IV— AFFORDABLE COVERAGE CHOICES FOR ALL AMERICANS › Part B— Eligibility Determinations › § 18084

Last updated Apr 5, 2026|Official source

Summary

When deciding if someone can get benefits or how much they should get under federal programs or state or local programs paid with federal funds, a premium tax credit or refund for buying health insurance must not be counted as income or as an asset for the month it is received and the next 2 months. Payments that lower cost‑sharing or advance that credit are treated as paid to the health plan, not the person.

Full Legal Text

Title 42, §18084

The Public Health and Welfare — Source: USLM XML via OLRC

For purposes of determining the eligibility of any individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds—

(1)any credit or refund allowed or made to any individual by reason of section 36B of title 26 (as added by section 1401) 11 See References in Text note below. shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months; and

(2)any cost-sharing reduction payment or advance payment of the credit allowed under such section 36B that is made under section 18071 or 18082 of this title shall be treated as made to the qualified health plan in which an individual is enrolled and not to that individual.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 1401, referred to in par. (1), means section 1401 of Pub. L. 111–148.

Reference

Citations & Metadata

Citation

42 U.S.C. § 18084

Title 42 — The Public Health and Welfare

Last Updated

Apr 5, 2026

Release point: 119-73not60