IRS releases inflation adjustment for ACA shared responsibility payments

22 July 2025

The IRS on July 22, 2025, in Revenue Procedure 2025-26, issued the indexing adjustments under IRC Section 4980H(c)(1) and (b)(1) for calculating employer shared responsibility payments under the Affordable Care Act (ACA). The adjustment will result in increased penalty amounts for 2026. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Chris DeZinno, legal editor

Document ID: 2025-1558

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