On October 14, 2026, Treasury and the IRS issued proposed rules affecting the Premium Tax Credit (PTC), the refundable credit that helps pay for health insurance bought through a Health Insurance Marketplace (Exchange).

What is proposed

• Stronger eligibility checks and new verification requirements for advance payments of the PTC.
• Eligibility limited to U.S. citizens, U.S. nationals, and certain lawfully present noncitizens.
• The new eligibility standards would begin in 2027.
• HHS is expected to issue parallel proposed rules on Marketplace procedures.

How we can help: If you or your employees buy coverage through Washington Healthplanfinder or another Marketplace, it is worth reviewing your 2027 enrollment and income estimates carefully. Contact Teddy Accounting Services to talk it through.

Source: IRS news release IR-2026-121