Premium Tax Credit Changes (Sections 71301–71305)

Illinois — state programSee program

Removes limitations on repayment of excess advance payments of the Premium Tax Credit for tax years beginning after Dec. 31, 2025, and eliminates certain PTC rules that no longer apply after tax years 2020 and 2021.

Program details

Type: tax-credit
Eligibility: Taxpayers claiming the Premium Tax Credit for tax years beginning after Dec. 31, 2025
Status: open
Administrator: IRS
More Info: https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions

Source: Illinois — state program. Confirm current terms with the administering agency before applying.

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