En esta noticia
The Internal Revenue Service (IRS) and the Department of the Treasury proposed new regulations to strengthen eligibility checks for federal health insurance subsidies. The changes affect the Premium Tax Credit (PTC), a refundable tax credit that helps eligible individuals and families pay for health insurance purchased through the Affordable Care Act (ACA) Marketplace.
The measures implement changes enacted under the One Big Beautiful Bill Act, also known as the Working Families Tax Cuts. Some eligibility restrictions are scheduled to take effect in 2027, while other verification requirements have different implementation dates.
Who could lose access to health insurance subsidies in 2027?
Beginning in 2027, eligibility for Marketplace financial assistance will be restricted for immigrants who do not fall within specific categories established by federal law. The change does not prevent all affected individuals from purchasing health insurance, but some may no longer qualify for financial assistance to reduce their monthly premiums.
Under the new requirements, eligible noncitizens will generally be limited to the following categories:
- Lawful permanent residents: People who hold a Green Card.
- Cuban or Haitian entrants: Individuals who meet the federal definition for this immigration category.
- Compact of Free Association (COFA) migrants: People who lawfully reside in the US under agreements with certain Pacific island nations.
US citizens and US nationals may also qualify if they meet the other requirements for the credit. Other lawfully present immigrants, including some people with asylum, refugee, or parole status, may still be able to purchase Marketplace insurance but will no longer qualify for the same financial assistance under the new restrictions.
The administration also reported that nearly 1 million Americans received $500 refunds after being overcharged for Obamacare coverage under the Biden administration.
What new verification requirements will apply to health insurance subsidies?
The IRS and Treasury proposed additional measures to verify eligibility for the Premium Tax Credit and close gaps in the process for approving advance payments. These payments allow eligible enrollees to receive financial assistance throughout the year instead of waiting to claim the credit on their federal tax returns.
The proposed regulations also address how eligibility is determined, how the credit is calculated, and how taxpayers must reconcile advance payments when filing their taxes. Some provisions have different effective dates, so not every verification change begins in 2027.
The rules were published in the Federal Register on October 14, 2026, as a proposal rather than a final regulation.