What are the 2026 federal poverty level amounts by household size and state for ACA subsidies?
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Executive summary
The federal poverty guidelines used for ACA subsidy eligibility in 2026 restore traditional 100%–400% of FPL rules for most enrollees unless Congress extends enhanced subsidies; eligibility therefore depends on household size and the 2026 poverty numbers (coverage rules referenced across reporting) [1] [2]. Sources note the 2026 subsidy window generally requires incomes between 100% and 400% of FPL, while Medicaid thresholds (often 138% in expansion states) and state differences matter for lower-income households [3] [4].
1. What the 2026 rules change, in plain terms
Congress allowed expanded subsidy rules to operate through 2025; many outlets report that, unless new legislation passes, 2026 returns to pre-ARPA subsidy rules where premium tax credits are generally available only to households with incomes between 100% and 400% of the federal poverty level — a sliding scale tied to household size and income [1] [2]. Several calculators and explainers published for 2026 coverage reflect that eligibility will again be based on a 100%–400% FPL band for premium tax credits [3] [5].
2. Why household size and state matter
The numerical FPL is calculated per household size and then applied differently depending on state Medicaid expansion. In most expansion states, households under about 138% of FPL qualify for Medicaid rather than Marketplace tax credits; in non‑expansion states, Marketplace eligibility may start at 100% of FPL because Medicaid access is narrower — a distinction highlighted by HealthInsurance.org and related subsidy guides [4] [3].
3. Where to find the 2026 FPL amounts and the small-print differences
Published guidance and reference charts point to official HHS/ASPE poverty guidelines for the continental U.S., Alaska and Hawaii; some third‑party summaries add the per‑person increment used for households larger than eight — different sources cite $5,380 or $5,500 per extra person depending on the summary — so users should check the official ASPE tables for exact 2026 add‑on values [6] [7]. Many brokers and calculators published 2026‑coverage guidance but derive numbers from the HHS/ASPE releases and state rules [8] [9].
4. How subsidy amounts will be calculated in 2026
Analyses explain that the 2026 formula will revert to a sliding percentage of household income that determines the enrollee’s share of the benchmark plan premium (for example, policy briefs show the benchmark share rising from about 2% at 100% FPL up to roughly 9.96% for those between 300%–400% FPL under current law), meaning the federal tax credit equals the difference between that capped share and the benchmark premium [2]. The Committee for a Responsible Federal Budget and other explainers map out how reverting to pre‑enhancement rules increases out‑of‑pocket premium shares for many households [2].
5. Employer‑coverage and affordability safe harbors tied to FPL
Employers use FPL figures to test ACA affordability safe harbors. For calendar year 2026 the IRS affordability percentage rises to 9.96%; employers can use an FPL‑based safe harbor (monthly employee self‑only premium must be below the FPL‑divided‑by‑12 threshold) — but that safe harbor requires using the correct 2026 poverty guideline for the employee’s state/employment location [10] [11].
6. Open questions and where reporting diverges
Reporting is consistent that 100%–400% of FPL will govern Marketplace eligibility in 2026 absent new law, but multiple secondary sources and advisor sites differ on small procedural points: some broker pages state the per‑person add‑on as $5,380 while others list $5,500 for each additional person beyond eight [6] [7]. That discrepancy underscores that journalists and consumers should consult the official HHS/ASPE poverty guideline tables and IRS/Department of Labor guidance for employer tests to resolve minor numeric variances [6].
7. Practical advice for consumers and employers
Consumers should run a 2026 subsidy estimate using a reputable calculator tied to the official ASPE/Marketplace guidance and account for state Medicaid expansion (threshold ~138% FPL in expansion states), because being below that level typically yields Medicaid rather than Marketplace subsidies [4] [3]. Employers must review the 9.96% affordability threshold and use the correct 2026 FPL numbers for any FPL safe harbor calculations [11] [10].
Limitations and sourcing note: this article synthesizes available explanatory and calculator sources about 2026 coverage; authoritative numeric tables originate from HHS/ASPE and the Federal Register, which these trade and advocacy summaries cite — consult those primary tables for the exact dollar amounts per household size [6] [8]. Available sources do not mention a single consolidated table of every state‑specific 2026 FPL dollar amount in these search results; consult ASPE/Federal Register for the definitive 2026 guideline table [6].