Revenue Procedure 2026-26: provides indexing adjustments to the applicable percentage table for taxable years beginning in calendar year 2027

IRS GuideWire

July 21, 2026

Issue Number: Revenue Procedure 2026-26

Inside This Issue

Revenue Procedure 2026-26 provides indexing adjustments to the applicable percentage table in § 36B(b)(3)(A)(i) of the Code for taxable years beginning in calendar year 2027. This table is used to calculate an individual’s premium tax credit under § 36B. The revenue procedure also provides the indexing adjustment for the required contribution percentage in § 36B(c)(2)(C)(i)(II) for plan years beginning in calendar year 2027. This percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under § 36B.

Revenue Procedure 2026-26 will be in IRB: 2026-31, dated: July 27, 2026.

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