Task 3.5.3 of 3
Final reconciliation of premium tax credits on Year-3 tax returns.
Who does it
IRS
When
Year 4
Trade-off
Final reconciliation closes the books but leaves some households with repayment surprises.
Part of: Close the ACA Marketplaces
HealthCare.gov and state exchanges close at the end of Year 3. The $116.6B in premium tax credits is redirected to the UHP Trust Fund.
This step changes 4 existing laws, programs, or institutions. See the list.