Table 1.1 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

All Coverage Types, 2019 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 3

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35‐50 50‐

Under 100 9,603 10,102 20,367 32,130 39,795 17,919 

100 to 133 5,631 2,934 7,716 9,320 14,501 4,851 

133 to 150 3,271 1,486 3,552 4,276 6,928 2,419 

150 to 200 9,028 4,632 8,010 9,931 17,007 6,187 

200 to 250 8,569 4,420 4,977 7,155 12,870 5,658 

250 to 300 7,711 4,392 3,092 6,257 10,132 5,050 

300 to 350 7,714 4,842 2,052 5,386 8,639 4,936 

350 to 400 7,189 4,509 1,500 4,344 7,326 4,612 

Over 400 47,310 40,974 4,838 20,059 37,391 33,030 

Total 106,026 78,292 56,105 98,857 154,590 84,663 

Table 1.2 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

Exchange Plans, 2019 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 3

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35‐50 50‐

Under 100 381 345 316 840 653 759 

100 to 133 240 148 146 325 298 339 

133 to 150 180 83 64 158 161 190 

150 to 200 539 299 142 517 510 548 

200 to 250 451 272 118 407 425 450 

250 to 300 312 234 61 297 338 288 

300 to 350 251 203 31 177 208 220 

350 to 400 174 152 27 119 137 151 

Over 400 516 409 51 282 392 467 

Total 3,044 2,145 955 3,123 3,124 3,412 

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 1.3 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

Employer‐Sponsored Plans, 2019 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 3

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35‐50 50‐

Under 100 1,352 1,028 3,278 4,394 6,815 2,213 

100 to 133 1,288 545 1,991 1,831 3,688 1,291 133 to 150 896 321 1,054 1,054 2,006 825 150 to 200 3,904 1,233 3,580 3,462 7,346 3,028 

200 to 250 4,786 1,379 2,597 3,311 6,833 3,401 

250 to 300 5,095 1,542 1,906 3,230 6,399 3,504 

300 to 350 5,652 1,904 1,360 3,029 6,049 3,722 

350 to 400 5,750 1,917 1,061 2,619 5,610 3,687 

Over 400 40,918 29,017 3,765 14,725 31,518 28,976 

Total 69,641 38,885 20,591 37,654 76,265 50,648 

Table 1.4 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

Off‐Exchange Individual Market Plans, 2019 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 3

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35‐50 50‐

Under 100 228 212 231 597 640 411 

100 to 133 106 33 65 159 209 87 

133 to 150 48 21 40 83 111 43 

150 to 200 220 77 102 236 346 174 

200 to 250 183 77 51 152 251 118 

250 to 300 174 71 40 137 205 125 

300 to 350 189 80 48 117 197 138 

350 to 400 175 89 28 91 181 117 Over 400 1,346 965 146 588 1,060 976 

Total 2,669 1,625 752 2,159 3,201 2,188 

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 1.5 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

Public Coverage, 2019 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 3

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35‐50 50‐

Under 100 5,417 5,229 12,678 16,230 21,215 7,952 

100 to 133 2,800 1,576 4,014 5,078 7,118 1,635 

133 to 150 1,542 833 1,740 2,148 3,255 708 150 to 200 2,723 2,508 2,888 3,873 5,617 1,032 

200 to 250 1,897 2,295 1,554 2,122 3,247 715 

250 to 300 1,288 2,185 764 1,808 1,889 431 300 to 350 957 2,384 427 1,487 1,240 333 350 to 400 572 2,098 254 1,118 712 224 

Over 400 2,109 9,379 573 3,431 2,009 970 

Total 19,304 28,487 24,892 37,295 46,302 13,999 

Table 1.6 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

Uninsured, 2019 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 3

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35‐50 50‐

Under 100 2,224 3,288 3,864 10,069 10,471 6,585 

100 to 133 1,197 632 1,499 1,928 3,188 1,499 

133 to 150 606 229 655 833 1,394 654 

150 to 200 1,642 515 1,299 1,842 3,187 1,405 

200 to 250 1,252 398 657 1,163 2,114 974 250 to 300 842 360 322 785 1,301 702 

300 to 350 664 270 187 576 945 523 

350 to 400 519 254 130 397 686 433 

Over 400 2,421 1,204 303 1,033 2,411 1,642 

Total 11,367 7,150 8,915 18,626 25,698 14,416 

U.S. Department of the Treasury Office of Tax Analysis April 2019
.. , .. ,, .. 

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Table 1 Notes:1. A person‐year of coverage is coverage for one person for the entire year. For example, two persons with six months of cov

each are counted as one person‐year of coverage.

2. A family is defined as a non‐dependent taxpayer or married couple filing jointly plus all dependents.  "Unmarried" families

include taxpayers filing as single or head of household. Married families include taxpayers filing  jointly or separately and

qualifying widows and widowers. Families with children include those with dependents identified as children living  at hom

A child may include persons under age 19, students age 19  through 22, and disabled children of the taxpayer of any age.Non‐filing families are not shown by family status but are included in the totals for all families.

3. Equals modified adjusted gross income (MAGI) for 2019 divided by the FPL for 2018 (which is used for premium tax credit

and related calculations for tax year 2019). For this purpose, MAGI is adjusted gross income plus tax‐exempt interest, any fearned income or housing exclusion, and non‐taxable Social Security benefits.

All counts have been rounded to the nearest thousand; sum might not add to total due to rounding.

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 2.1 ‐ Families with Employer‐Sponsored Insurance Coverage by Income Relative to Federal Poverty Level an

All Families (counts and amounts are in thousands), 2019 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 2

Children No Childre

Total Families ESI Families Premium 3 Tax Value 4 Total Families ESI Families P

Under 100 9,557 2,193 20,072,078 2,993,716 41,755 3,014 

100 to 133 4,034 1,627 16,746,828 5,718,255 10,216 1,563 133 to 150 2,050 944 9,947,094 3,589,360 4,729 984 

150 to 200 5,141 3,336 40,153,103 13,561,540 11,644 3,639 

200 to 250 4,039 3,033 41,893,656 11,906,210 8,956 3,901 

250 to 300 3,188 2,569 39,009,162 10,902,726 8,143 4,109 300 to 350 2,803 2,411 39,124,936 11,480,073 7,566 4,151 

350 to 400 2,448 2,184 38,547,276 12,149,116 6,452 3,768 

Over 400 14,673 13,631 264,183,359 89,062,790 40,256 30,921 3Total 47,933 31,927 509,677,492 161,363,785 139,717 56,051 5

Table 2.2 ‐ Families with Employer‐Sponsored Insurance Coverage by Income Relative to Federal Poverty Level an

Families Headed by Married Taxpayers (counts and amounts are in thousands), 2019 Budget Midsession Revie

Income as a Percentage of 

Federal Poverty Level 2

Children No Childre

Total Families ESI Families Premium 3 Tax Value 4 Total Families ESI Families P

Under 100 3,441 1,006 12,087,483 2,919,747 6,234 768 

100 to 133 1,282 489 6,328,079 2,025,502 1,472 327 

133 to 150 766 340 4,307,230 1,466,229 742 215 

150 to 200 2,153 1,342 19,531,977 6,094,523 2,342 770 

200 to 250 2,089 1,556 25,461,421 6,923,096 2,258 890 

250 to 300 1,915 1,559 26,873,485 7,423,279 2,233 1,014 

300 to 350 1,937 1,679 30,017,637 8,668,649 2,463 1,195 

350 to 400 1,803 1,620 30,873,899 9,576,853 2,291 1,196 

Over 400 12,544 11,706 237,248,167 79,422,601 20,749 16,111 2Total 26,733 20,842 386,908,848 122,544,033 39,523 22,197 3

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 2.3 ‐ Families with Employer‐Sponsored Insurance Coverage by Income Relative to Federal Poverty Level an

Families Headed by Unmarried Taxpayers (counts and amounts are in thousands), 2019 Budget Midsession Rev

Income as a Percentage of 

Federal Poverty Level 2

Children No Childre

Total Families ESI Families Premium 3 Tax Value 4 Total Families ESI Families P

Under 100 7,313 1,643 13,805,124 2,050,416 36,783 2,534 

100 to 133 2,752 1,137 10,418,749 3,692,753 8,744 1,236 

133 to 150 1,285 604 5,639,864 2,123,131 3,986 768 

150 to 200 2,988 1,994 20,621,127 7,467,017 9,302 2,869 

200 to 250 1,950 1,477 16,432,235 4,983,114 6,699 3,011 

250 to 300 1,273 1,010 12,135,676 3,479,447 5,910 3,095 

300 to 350 865 732 9,107,299 2,811,424 5,103 2,957 

350 to 400 645 564 7,673,378 2,572,262 4,160 2,572 

Over 400 2,129 1,925 26,935,192 9,640,188 19,507 14,810 1

Total 21,200 11,085 122,768,644 38,819,752 100,194 33,853 2

Table 2 Notes:1. A family is defined as a non‐dependent taxpayer or married couple filing jointly plus all dependents.  "Unmarried" families

include taxpayers filing as single or head of household. Married families include taxpayers filing  jointly or separately andqualifying widows and widowers. Families with children include those with dependents identified as children living  at homA child may include persons under age 19, students age 19  through 22, and disabled children of the taxpayer of any age.Non‐filing families are not shown by family status but are included in the totals for all families.

2. Equals modified adjusted gross income (MAGI) for 2019 divided by the FPL for 2018 (which is used for premium tax credit

and related calculations for tax year 2019). For this purpose, MAGI is adjusted gross income plus tax‐exempt interest, any fearned income or housing exclusion, and non‐taxable Social Security benefits.

3. Premiums include those for major medical plans only. Employer and employee contributions are included.4. The tax value of the exclusion includes the tax reduction from the exclusion of premiums of major medical plans and suppl

plans (such as those for dental, vision and drug coverage) and from the exclusion of contributions to flexible spending acco

All counts have been rounded to the nearest thousand; sum might not add to total due to rounding.

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 3.1 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

All Families (counts and amounts are in thousands), 2019 Budget Midsession Review Estimates

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 51,312 1,965 1,835 11,280,875 2,013 11,752,192 464 31,386 486 503,252 

100 to 138 16,259 975 962 5,731,348 1,000 5,940,761 439 62,475 343 276,170 

138 to 150 4,770 325 351 1,948,372 331 1,965,423 172 63,494 160 96,596 

150 to 200 16,785 1,350 1,444 7,970,391 1,383 7,897,474 788 327,545 603 480,528 

200 to 250 12,995 1,049 1,148 5,894,872 1,094 5,575,449 672 567,367 439 407,318 

250 to 300 11,331 748 825 3,703,020 745 3,213,507 520 494,129 253 262,650 

300 to 350 10,369 459 551 2,472,983 459 2,170,776 334 444,340 103 287,289 

350 to 400 8,900 277 331 1,447,025 279 1,365,201 233 349,349 71 355,229 

Over 400 54,929 332 383 1,623,636 3 17,059 332 1,609,668 1 3,090 

Total 187,650 7,481 7,830 42,072,522 7,309 39,897,842 3,953 3,949,752 2,459 2,672,122 

Table 3.2 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families Headed by Married Taxpayers with Children (counts and amounts are in thousands), 2019 Budget Midsession Rev

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 2,167 205 365 1,816,197 210 1,914,135 76 7,502 62 105,746 

100 to 138 1,493 168 274 1,340,966 168 1,369,371 90 18,323 56 48,219 

138 to 150 548 78 136 596,996 81 597,045 45 22,449 37 32,990 

150 to 200 2,146 291 519 2,161,291 298 2,132,374 172 107,399 131 156,252 

200 to 250 2,089 218 409 1,594,347 219 1,502,031 143 168,905 89 128,855 

250 to 300 1,915 142 281 907,332 131 734,773 97 127,987 46 36,410 

300 to 350 1,937 88 195 552,149 93 492,759 62 119,224 30 109,701 

350 to 400 1,803 53 118 359,021 50 325,337 42 101,329 16 97,354 

Over 400 12,544 64 145 426,336 1 7,655 64 418,681 0 0 Total 26,641 1,306 2,442 9,754,634 1,251 9,075,480 791 1,091,798 468 715,526 

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 3.3 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families Headed by Married Taxpayers without Children (counts and amounts are in thousands), 2019 Budget Midsession R

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 1,110 139 184 1,522,017 145 1,590,952 44 3,686 42 72,621 

100 to 138 683 109 138 1,136,341 112 1,183,051 41 6,358 47 53,410 

138 to 150 246 46 57 446,897 47 460,378 23 10,442 24 24,733 

150 to 200 1,334 212 277 2,047,015 217 2,111,298 109 55,995 108 145,303 

200 to 250 1,716 207 239 1,721,091 228 1,748,038 120 112,262 108 154,708 250 to 300 2,120 176 205 1,257,826 194 1,274,393 100 115,240 90 157,763 

300 to 350 2,456 146 171 1,052,496 155 1,000,996 101 149,791 37 121,166 

350 to 400 2,291 92 108 598,171 104 618,085 75 133,564 31 170,120 

Over 400 20,749 99 112 667,160 1 3,090 99 667,160 1 3,090 

Total 32,705 1,226 1,492 10,449,014 1,202 9,990,281 711 1,254,499 489 902,914 

Table 3.4 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families Headed by Unmarried Taxpayers with Children (counts and amounts are in thousands), 2019 Budget Midsession Re

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 7,197 365 310 1,583,674 369 1,650,364 135 8,453 130 75,143 

100 to 138 3,121 202 166 861,600 205 864,314 112 16,237 57 19,690 

138 to 150 906 53 43 181,639 53 176,643 34 12,075 19 7,714 

150 to 200 2,988 163 132 634,950 166 581,401 109 49,266 59 24,097 

200 to 250 1,950 111 101 400,062 115 328,149 81 76,706 38 19,666 

250 to 300 1,273 57 53 224,505 54 153,515 41 52,326 17 8,421 

300 to 350 865 19 27 100,090 17 64,801 15 26,331 4 3,887 

350 to 400 645 14 14 43,281 13 38,424 12 18,131 5 15,652 

Over 400 2,129 15 15 43,123 0 0 15 43,123 0 0 

Total 21,075 997 863 4,072,923 994 3,857,613 554 302,645 329 174,269 

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 3.5 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families Headed by Unmarried Taxpayers without Children (counts and amounts are in thousands), 2019 Budget Midsession 

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 18,287 784 591 3,691,665 817 3,929,399 209 11,745 250 249,722 

100 to 138 6,093 435 334 2,001,871 454 2,133,060 196 21,557 167 154,456 

138 to 150 1,840 128 97 577,587 130 585,645 70 18,529 60 30,702 

150 to 200 7,247 647 489 2,886,871 665 2,831,348 397 114,885 268 154,087 200 to 250 6,565 510 394 2,140,550 528 1,958,292 327 209,493 199 103,973 250 to 300 5,908 372 284 1,302,214 365 1,039,636 282 198,577 99 60,010 

300 to 350 5,103 207 158 768,248 194 612,220 157 148,994 31 52,534 

350 to 400 4,160 119 91 446,551 112 383,354 105 96,325 20 72,103 

Over 400 19,506 154 110 487,018 1 6,314 154 480,704 0 0 Total 74,710 3,357 2,548 14,302,576 3,266 13,479,269 1,897 1,300,809 1,094 877,587 

Table 3.6 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families with Oldest Taxpayer Under Age 35 (counts and amounts are in thousands), 2019 Budget Midsession Review 

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 24,182 621 471 1,890,737 639 1,984,302 137 7,719 162 101,528 100 to 138 6,159 305 233 825,303 313 876,148 126 16,323 116 68,596 

138 to 150 1,728 95 77 283,576 98 279,020 53 18,152 45 19,059 

150 to 200 6,016 390 321 1,054,239 398 976,780 249 86,684 153 75,039 

200 to 250 4,416 288 239 725,972 296 558,536 214 158,871 89 37,422 

250 to 300 3,473 234 193 481,210 214 278,514 187 142,881 53 19,500 

300 to 350 2,696 100 92 214,903 74 122,282 81 82,269 11 16,244 

350 to 400 2,134 51 38 74,945 25 34,071 48 40,112 6 11,723 

Over 400 8,059 68 60 117,734 0 0 68 117,734 0 0 Total 58,863 2,154 1,724 5,668,617 2,056 5,109,652 1,163 670,744 635 349,112 

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 3.7 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families with Oldest Taxpayer Between Age 35 and 55 (counts and amounts are in thousands), 2019 Budget Midsession Re

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 14,745 822 812 4,382,443 841 4,581,320 221 15,662 216 214,845 

100 to 138 4,258 390 429 2,173,419 402 2,245,625 190 28,973 129 102,360 

138 to 150 1,266 133 174 806,035 135 788,948 79 32,417 55 24,042 

150 to 200 4,603 502 625 2,709,239 515 2,614,264 293 141,127 225 143,269 200 to 250 4,029 392 499 2,012,772 404 1,811,228 262 240,559 151 113,066 250 to 300 3,498 242 333 1,121,923 239 864,623 171 195,498 74 52,404 

300 to 350 3,302 156 229 725,097 159 551,425 122 184,407 37 89,987 

350 to 400 3,008 89 133 393,415 87 295,943 71 128,726 22 75,383 

Over 400 19,537 126 172 480,613 0 0 126 480,613 0 0 

Total 58,246 2,852 3,406 14,804,956 2,783 13,753,375 1,536 1,447,984 910 815,356 

Table 3.8 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families with Oldest Taxpayer Between Age 55 and 65 (counts and amounts are in thousands), 2019 Budget Midsession Re

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 5,943 460 493 4,387,900 470 4,549,265 100 7,337 98 168,702 100 to 138 2,065 228 248 2,226,132 232 2,309,552 100 14,897 81 99,975 

138 to 150 590 75 80 665,798 78 702,975 33 10,570 45 49,236 

150 to 200 2,127 377 418 3,494,587 385 3,536,890 204 82,701 183 181,936 

200 to 250 1,676 280 330 2,492,819 299 2,545,045 146 122,665 153 208,024 250 to 300 1,592 192 226 1,544,214 205 1,530,577 118 110,836 84 151,608 

300 to 350 1,661 145 179 1,188,636 164 1,171,066 98 134,497 41 149,066 

350 to 400 1,409 99 124 730,904 118 764,944 82 101,718 27 160,739 

Over 400 12,300 94 114 759,985 1 7,655 94 752,330 0 0 Total 29,363 1,951 2,210 17,490,976 1,952 17,117,969 974 1,337,552 712 1,169,287 

U.S. Department of the Treasury Office of Tax Analysis April 2019
Table 3.9 ‐ Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty L

Families with Oldest Taxpayer Age 65 and Over (counts and amounts are in thousands), 2019 Budget Midsession Review

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 

Income as a Percentage of 

Federal Poverty Level 2

Total 

Families Families Person‐ Years Amount Families Amount Families Amount Families Amount 

Under 100 6,442 62 59 619,795 63 637,305 6 668 10 18,177 

100 to 138 3,778 52 52 506,495 53 509,436 23 2,281 17 5,239 

138 to 150 1,186 21 20 192,963 21 194,481 7 2,355 14 4,259 

150 to 200 4,039 81 81 712,325 84 769,541 42 17,032 43 80,283 

200 to 250 2,874 88 80 663,309 95 660,640 50 45,271 45 48,805 

250 to 300 2,767 80 73 555,673 87 539,793 45 44,915 43 39,139 

300 to 350 2,709 58 51 344,347 62 326,003 33 43,166 13 31,991 

350 to 400 2,348 38 37 247,761 49 270,243 31 78,792 16 107,384 

Over 400 15,034 43 37 265,304 3 9,404 43 258,990 1 3,090 

Total 41,177 524 489 4,107,972 517 3,916,846 280 493,472 201 338,367 

Table 3 Notes:

1. A person‐year of coverage is coverage for one person for the entire year. For example, two persons with six months of coverage each are co

person‐year of coverage. A family is defined as a non‐dependent taxpayer or married couple filing jointly plus all dependents.  "Unmarried" include taxpayers filing as single or head of household. Married families include taxpayers filing  jointly or separately and  qualifying widows

Families with children include those with dependents identified as children living  at home. A child may include persons under age 19, studethrough 22, and disabled children of the taxpayer of any age. Non‐filing families are not shown by family status but are included in the totals

2. Equals modified adjusted gross income (MAGI) for 2019 divided by the FPL for 2018 (which is used for premium tax credit and related calcul

year 2019). For this purpose, MAGI is adjusted gross income plus tax‐exempt interest, any foreign earned income or housing exclusion, and Social Security benefits.

3. Advanced premium tax credit (APTC) is the amount of credit paid to the insurer in advance, on behalf of the taxpayer based on expected inc

family circumstances at the time of enrollemnt.

4. Total premium tax credit (PTC) is the amount of credit claimed on the tax return, based on actual income and family circumstances for the t

5. Excess APTC repaid is the amount of APTC paid on behalf of the taxpayer in excess of PTC claimed on the return, up to the maximum amoun

repaid.

6. Net premium tax credit is the amount of credit claimed on the tax return in excess of APTC paid during the year.

7. Total APTC and PTC subsidy is equal to the APTC minus excess APTC repaid plus net PTC claimed on the tax return. This is also equal to total 

calculated on the tax return plus any excess APTC that is not repaid because it is below the statutory limitation on amounts that must be rep

All counts and amounts have been rounded to the nearest thousand; sum might not add to total due to rounding.

U.S. Department of the Treasury Office of Tax Analysis April 2019