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Index/Topics/Tax year 2021-2025 reforms

Tax year 2021-2025 reforms

Congress temporarily removed the 400% FPL cap and kept repayment caps in place through 2025.

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Jan 22, 2026

What strategies can taxpayers legitimately use in 2025 to avoid unexpectedly large APTC reconciliations?

Taxpayers who receive (APTC) in 2025 can substantially reduce the risk of an unexpected repayment by staying current on income and household changes, filing and completing Form 8962 accurately, and us...

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