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

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35-544 55-644 65+

Under 100 9,603 10,102 20,367 32,130 39,795 17,919 7,329 7,159

100 to 133 5,631 2,934 7,716 9,320 14,501 4,851 2,319 3,930

133 to 150 3,271 1,486 3,552 4,276 6,928 2,419 1,129 2,108

150 to 200 9,028 4,632 8,010 9,931 17,007 6,187 2,854 5,553

200 to 250 8,569 4,420 4,977 7,155 12,870 5,658 2,415 4,178

250 to 300 7,711 4,392 3,092 6,257 10,132 5,050 2,340 3,930

300 to 350 7,714 4,842 2,052 5,386 8,639 4,936 2,509 3,910

350 to 400 7,189 4,509 1,500 4,344 7,326 4,612 2,169 3,435

Over 400 47,310 40,974 4,838 20,059 37,391 33,030 20,270 22,490

Total 106,026 78,292 56,105 98,857 154,590 84,663 43,334 56,693

Income as a Percentage of

Federal Poverty Level 3

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

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35-544 55-644 65+

Under 100 381 345 316 840 653 759 428 43

100 to 133 240 148 146 325 298 339 192 29

133 to 150 180 83 64 158 161 190 109 25

150 to 200 539 299 142 517 510 548 380 59

200 to 250 451 272 118 407 425 450 314 60

250 to 300 312 234 61 297 338 288 225 53

300 to 350 251 203 31 177 208 220 190 44

350 to 400 174 152 27 119 137 151 147 37

Over 400 516 409 51 282 392 467 315 83

Total 3,044 2,145 955 3,123 3,124 3,412 2,298 433

Income as a Percentage of

Federal Poverty Level 3

U.S. Department of the Treasury

Office of Tax Analysis

9/12/2019 1 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35-544 55-644 65+

Under 100 1,352 1,028 3,278 4,394 6,815 2,213 746 278

100 to 133 1,288 545 1,991 1,831 3,688 1,291 432 245

133 to 150 896 321 1,054 1,054 2,006 825 292 202

150 to 200 3,904 1,233 3,580 3,462 7,346 3,028 1,052 753

200 to 250 4,786 1,379 2,597 3,311 6,833 3,401 1,142 696

250 to 300 5,095 1,542 1,906 3,230 6,399 3,504 1,267 603

300 to 350 5,652 1,904 1,360 3,029 6,049 3,722 1,556 617

350 to 400 5,750 1,917 1,061 2,619 5,610 3,687 1,429 619

Over 400 40,918 29,017 3,765 14,725 31,518 28,976 16,439 11,491

Total 69,641 38,885 20,591 37,654 76,265 50,648 24,354 15,505

Income as a Percentage of

Federal Poverty Level 3

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

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35-544 55-644 65+

Under 100 228 212 231 597 640 411 183 34

100 to 133 106 33 65 159 209 87 51 16

133 to 150 48 21 40 83 111 43 27 10

150 to 200 220 77 102 236 346 174 73 41

200 to 250 183 77 51 152 251 118 65 30

250 to 300 174 71 40 137 205 125 66 25

300 to 350 189 80 48 117 197 138 67 32

350 to 400 175 89 28 91 181 117 61 25

Over 400 1,346 965 146 588 1,060 976 754 255

Total 2,669 1,625 752 2,159 3,201 2,188 1,348 468

Income as a Percentage of

Federal Poverty Level 3

U.S. Department of the Treasury

Office of Tax Analysis

9/12/2019 2 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35-544 55-644 65+

Under 100 5,417 5,229 12,678 16,230 21,215 7,952 4,125 6,263

100 to 133 2,800 1,576 4,014 5,078 7,118 1,635 1,188 3,527

133 to 150 1,542 833 1,740 2,148 3,255 708 496 1,803

150 to 200 2,723 2,508 2,888 3,873 5,617 1,032 858 4,485

200 to 250 1,897 2,295 1,554 2,122 3,247 715 601 3,305

250 to 300 1,288 2,185 764 1,808 1,889 431 548 3,176

300 to 350 957 2,384 427 1,487 1,240 333 509 3,175

350 to 400 572 2,098 254 1,118 712 224 382 2,724

Over 400 2,109 9,379 573 3,431 2,009 970 1,962 10,551

Total 19,304 28,487 24,892 37,295 46,302 13,999 10,667 39,011

Income as a Percentage of

Federal Poverty Level 3

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

Family Type 2 Age

Married Unmarried

Children No Children Children No Children <35 35-544 55-644 65+

Under 100 2,224 3,288 3,864 10,069 10,471 6,585 1,848 541

100 to 133 1,197 632 1,499 1,928 3,188 1,499 456 112

133 to 150 606 229 655 833 1,394 654 205 69

150 to 200 1,642 515 1,299 1,842 3,187 1,405 491 214

200 to 250 1,252 398 657 1,163 2,114 974 294 88

250 to 300 842 360 322 785 1,301 702 234 72

300 to 350 664 270 187 576 945 523 188 41

350 to 400 519 254 130 397 686 433 150 29

Over 400 2,421 1,204 303 1,033 2,411 1,642 799 109

Total 11,367 7,150 8,915 18,626 25,698 14,416 4,667 1,277

Income as a Percentage of

Federal Poverty Level 3

U.S. Department of the Treasury

Office of Tax Analysis

9/12/2019 3 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 coverage

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 home.

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 foreign

earned income or housing exclusion, and non-taxable Social Security benefits.

4. Revised: A previous version incorrectly labeled the reported age ranges as "35–50" and "50–64."

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

9/12/2019 4 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 2.1 - Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type1

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

Children No Children

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

Under 100 9,557 2,193 20,072,078 2,993,716 41,755 3,014 19,030,665 3,245,536

100 to 133 4,034 1,627 16,746,828 5,718,255 10,216 1,563 10,555,283 2,307,222

133 to 150 2,050 944 9,947,094 3,589,360 4,729 984 7,005,161 1,528,368

150 to 200 5,141 3,336 40,153,103 13,561,540 11,644 3,639 27,314,740 6,403,959

200 to 250 4,039 3,033 41,893,656 11,906,210 8,956 3,901 30,818,770 7,936,023

250 to 300 3,188 2,569 39,009,162 10,902,726 8,143 4,109 34,267,515 9,232,466

300 to 350 2,803 2,411 39,124,936 11,480,073 7,566 4,151 36,981,265 10,361,344

350 to 400 2,448 2,184 38,547,276 12,149,116 6,452 3,768 34,983,465 10,376,765

Over 400 14,673 13,631 264,183,359 89,062,790 40,256 30,921 364,587,989 124,487,791

Total 47,933 31,927 509,677,492 161,363,785 139,717 56,051 565,544,854 175,879,474

Income as a Percentage of

Federal Poverty Level 2

Table 2.2 - Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type1

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

Children No Children

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

Under 1005 2,244 550 6,266,953 943,300 4,973 480 3,916,443 607,220

100 to 133 1,282 489 6,328,079 2,025,502 1,472 327 3,005,668 587,949

133 to 150 766 340 4,307,230 1,466,229 742 215 2,054,865 378,252

150 to 200 2,153 1,342 19,531,977 6,094,523 2,342 770 7,920,019 1,664,662

200 to 250 2,089 1,556 25,461,421 6,923,096 2,258 890 9,967,686 2,419,980

250 to 300 1,915 1,559 26,873,485 7,423,279 2,233 1,014 11,846,165 3,151,194

300 to 350 1,937 1,679 30,017,637 8,668,649 2,463 1,195 14,898,757 4,198,718

350 to 400 1,803 1,620 30,873,899 9,576,853 2,291 1,196 15,545,800 4,496,786

Over 400 12,544 11,706 237,248,167 79,422,601 20,749 16,111 241,353,894 79,834,421

Total 26,733 20,842 386,908,848 122,544,033 39,523 22,197 310,509,297 97,339,181

Income as a Percentage of

Federal Poverty Level 2

U.S. Department of the Treasury

Office of Tax Analysis

9/12/2019 5 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 2.3 - Families with Employer-Sponsored Insurance Coverage by Income Relative to Federal Poverty Level and Family Type1

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

Income as a Percentage of Children No Children

Federal Poverty Level 2 Total Families ESI Families Premium 3 Tax Value 4 Total Families ESI Families Premium 3 Tax Value

Under 100 7,313 1,643 13,805,124 2,050,416 36,783 2,534 15,114,222 2,638,316

100 to 133 2,752 1,137 10,418,749 3,692,753 8,744 1,236 7,549,615 1,719,273

133 to 150 1,285 604 5,639,864 2,123,131 3,986 768 4,950,296 1,150,116

150 to 200 2,988 1,994 20,621,127 7,467,017 9,302 2,869 19,394,721 4,739,297

200 to 250 1,950 1,477 16,432,235 4,983,114 6,699 3,011 20,851,084 5,516,044

250 to 300 1,273 1,010 12,135,676 3,479,447 5,910 3,095 22,421,350 6,081,273

300 to 350 865 732 9,107,299 2,811,424 5,103 2,957 22,082,508 6,162,626

350 to 400 645 564 7,673,378 2,572,262 4,160 2,572 19,437,665 5,879,979

Over 400 2,129 1,925 26,935,192 9,640,188 19,507 14,810 123,234,095 44,653,370

Total 21,200 11,085 122,768,644 38,819,752 100,194 33,853 255,035,557 78,540,293

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 and

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

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.

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 foreign

earned 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 supplemental

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

5. Revised: A previous version reported miscalculated counts and amounts for the "Under 100" income bracket.

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

9/12/2019 6 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 3.1 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

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

Income as a Percentage of

Federal Poverty Level 2

Under 100

100 to 138

138 to 150

150 to 200

200 to 250

250 to 300

300 to 350

350 to 400

Over 400

Total

Table 3.2 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

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

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

51,312 1,965 1,835 11,280,875 2,013 11,752,192 464 31,386 486 503,252 2,013 1,882 11,752,741

16,259 975 962 5,731,348 1,000 5,940,761 439 62,475 343 276,170 1,000 981 5,945,043

4,770 325 351 1,948,372 331 1,965,423 172 63,494 160 96,596 331 357 1,981,474

16,785 1,350 1,444 7,970,391 1,383 7,897,474 788 327,545 603 480,528 1,384 1,484 8,123,374

12,995 1,049 1,148 5,894,872 1,094 5,575,449 672 567,367 439 407,318 1,099 1,216 5,734,823

11,331 748 825 3,703,020 745 3,213,507 520 494,129 253 262,650 761 855 3,471,541

10,369 459 551 2,472,983 459 2,170,776 334 444,340 103 287,289 467 595 2,315,931

8,900 277 331 1,447,025 279 1,365,201 233 349,349 71 355,229 292 395 1,452,905

54,929 332 383 1,623,636 3 17,059 332 1,609,668 1 3,090 3 5 17,059

187,650 7,481 7,830 42,072,522 7,309 39,897,842 3,953 3,949,752 2,459 2,672,122 7,351 7,770 40,794,892

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Income as a Percentage of

Federal Poverty Level 2

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

Under 100 2,167 205 365 1,816,197 210 1,914,135 76 7,502 62 105,746 210 374 1,914,441

100 to 138 1,493 168 274 1,340,966 168 1,369,371 90 18,323 56 48,219 168 275 1,370,861

138 to 150 548 78 136 596,996 81 597,045 45 22,449 37 32,990 81 141 607,537

150 to 200 2,146 291 519 2,161,291 298 2,132,374 172 107,399 131 156,252 299 534 2,210,144

200 to 250 2,089 218 409 1,594,347 219 1,502,031 143 168,905 89 128,855 222 434 1,554,297

250 to 300 1,915 142 281 907,332 131 734,773 97 127,987 46 36,410 133 283 815,755

300 to 350 1,937 88 195 552,149 93 492,759 62 119,224 30 109,701 94 225 542,627

350 to 400 1,803 53 118 359,021 50 325,337 42 101,329 16 97,354 54 149 355,046

Over 400 12,544 64 145 426,336 1 7,655 64 418,681 0 0 1 3 7,655

Total 26,641 1,306 2,442 9,754,634 1,251 9,075,480 791 1,091,798 468 715,526 1,263 2,416 9,378,363

U.S. Department of the Treasury

Office of Tax Analysis

9/12/2019 7 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 3.3 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

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

Income as a Percentage of

Federal Poverty Level 2

Under 100

100 to 138

138 to 150

150 to 200

200 to 250

250 to 300

300 to 350

350 to 400

Over 400

Total

Table 3.4 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

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

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

1,110 139 184 1,522,017 145 1,590,952 44 3,686 42 72,621 145 192 1,590,952

683 109 138 1,136,341 112 1,183,051 41 6,358 47 53,410 112 142 1,183,393

246 46 57 446,897 47 460,378 23 10,442 24 24,733 47 59 461,187

1,334 212 277 2,047,015 217 2,111,298 109 55,995 108 145,303 217 286 2,136,324

1,716 207 239 1,721,091 228 1,748,038 120 112,262 108 154,708 228 264 1,763,536

2,120 176 205 1,257,826 194 1,274,393 100 115,240 90 157,763 195 228 1,300,349

2,456 146 171 1,052,496 155 1,000,996 101 149,791 37 121,166 155 187 1,023,870

2,291 92 108 598,171 104 618,085 75 133,564 31 170,120 104 129 634,728

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

32,705 1,226 1,492 10,449,014 1,202 9,990,281 711 1,254,499 489 902,914 1,204 1,489 10,097,429

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Income as a Percentage of

Federal Poverty Level 2

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

Under 100 7,197 365 310 1,583,674 369 1,650,364 135 8,453 130 75,143 369 316 1,650,364

100 to 138 3,121 202 166 861,600 205 864,314 112 16,237 57 19,690 205 167 865,054

138 to 150 906 53 43 181,639 53 176,643 34 12,075 19 7,714 53 43 177,278

150 to 200 2,988 163 132 634,950 166 581,401 109 49,266 59 24,097 166 138 609,781

200 to 250 1,950 111 101 400,062 115 328,149 81 76,706 38 19,666 116 107 343,021

250 to 300 1,273 57 53 224,505 54 153,515 41 52,326 17 8,421 56 54 180,601

300 to 350 865 19 27 100,090 17 64,801 15 26,331 4 3,887 18 26 77,646

350 to 400 645 14 14 43,281 13 38,424 12 18,131 5 15,652 15 19 40,802

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

Total 21,075 997 863 4,072,923 994 3,857,613 554 302,645 329 174,269 999 870 3,944,547

U.S. Department of the Treasury

Office of Tax Analysis

9/12/2019 8 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 3.5 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

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

Income as a Percentage of

Federal Poverty Level 2

Under 100

100 to 138

138 to 150

150 to 200

200 to 250

250 to 300

300 to 350

350 to 400

Over 400

Total

Table 3.6 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

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

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

18,287 784 591 3,691,665 817 3,929,399 209 11,745 250 249,722 817 616 3,929,642

6,093 435 334 2,001,871 454 2,133,060 196 21,557 167 154,456 454 347 2,134,770

1,840 128 97 577,587 130 585,645 70 18,529 60 30,702 130 98 589,760

7,247 647 489 2,886,871 665 2,831,348 397 114,885 268 154,087 665 499 2,926,073

6,565 510 394 2,140,550 528 1,958,292 327 209,493 199 103,973 529 406 2,035,030

5,908 372 284 1,302,214 365 1,039,636 282 198,577 99 60,010 376 289 1,163,648

5,103 207 158 768,248 194 612,220 157 148,994 31 52,534 200 157 671,788

4,160 119 91 446,551 112 383,354 105 96,325 20 72,103 120 97 422,329

19,506 154 110 487,018 1 6,314 154 480,704 0 0 1 1 6,314

74,710 3,357 2,548 14,302,576 3,266 13,479,269 1,897 1,300,809 1,094 877,587 3,291 2,511 13,879,354

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Income as a Percentage of

Federal Poverty Level 2

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

Under 100 24,182 621 471 1,890,737 639 1,984,302 137 7,719 162 101,528 639 484 1,984,545

100 to 138 6,159 305 233 825,303 313 876,148 126 16,323 116 68,596 313 238 877,576

138 to 150 1,728 95 77 283,576 98 279,020 53 18,152 45 19,059 98 78 284,484

150 to 200 6,016 390 321 1,054,239 398 976,780 249 86,684 153 75,039 398 331 1,042,595

200 to 250 4,416 288 239 725,972 296 558,536 214 158,871 89 37,422 300 251 604,523

250 to 300 3,473 234 193 481,210 214 278,514 187 142,881 53 19,500 224 189 357,829

300 to 350 2,696 100 92 214,903 74 122,282 81 82,269 11 16,244 80 85 148,878

350 to 400 2,134 51 38 74,945 25 34,071 48 40,112 6 11,723 30 30 46,556

Over 400 8,059 68 60 117,734 0 0 68 117,734 0 0 0 0 0

Total 58,863 2,154 1,724 5,668,617 2,056 5,109,652 1,163 670,744 635 349,112 2,081 1,687 5,346,986

U.S. Department of the Treasury

Office of Tax Analysis

9/12/2019 9 of 11
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 3.7 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

Families with Oldest Taxpayer From Age 35 Through 54 (counts and amounts are in thousands), 2019 Budget Midsession Review Estimates

Income as a Percentage of

Federal Poverty Level 2

Under 100

100 to 138

138 to 150

150 to 200

200 to 250

250 to 300

300 to 350

350 to 400

Over 400

Total

Table 3.8 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

Families with Oldest Taxpayer From Age 55 Through 64 (counts and amounts are in thousands), 2019 Budget Midsession Review Estimates

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

14,745 822 812 4,382,443 841 4,581,320 221 15,662 216 214,845 841 832 4,581,626

4,258 390 429 2,173,419 402 2,245,625 190 28,973 129 102,360 402 436 2,246,805

1,266 133 174 806,035 135 788,948 79 32,417 55 24,042 135 175 797,660

4,603 502 625 2,709,239 515 2,614,264 293 141,127 225 143,269 517 639 2,711,381

4,029 392 499 2,012,772 404 1,811,228 262 240,559 151 113,066 406 530 1,885,280

3,498 242 333 1,121,923 239 864,623 171 195,498 74 52,404 245 342 978,829

3,302 156 229 725,097 159 551,425 122 184,407 37 89,987 161 253 630,676

3,008 89 133 393,415 87 295,943 71 128,726 22 75,383 95 165 340,072

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

58,246 2,852 3,406 14,804,956 2,783 13,753,375 1,536 1,447,984 910 815,356 2,802 3,373 14,172,328

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Income as a Percentage of

Federal Poverty Level 2

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount Families Personyears

Amount

Under 100 5,943 460 493 4,387,900 470 4,549,265 100 7,337 98 168,702 470 507 4,549,265

100 to 138 2,065 228 248 2,226,132 232 2,309,552 100 14,897 81 99,975 232 254 2,311,210

138 to 150 590 75 80 665,798 78 702,975 33 10,570 45 49,236 78 83 704,464

150 to 200 2,127 377 418 3,494,587 385 3,536,890 204 82,701 183 181,936 385 427 3,593,823

200 to 250 1,676 280 330 2,492,819 299 2,545,045 146 122,665 153 208,024 299 349 2,578,178

250 to 300 1,592 192 226 1,544,214 205 1,530,577 118 110,836 84 151,608 205 245 1,584,987

300 to 350 1,661 145 179 1,188,636 164 1,171,066 98 134,497 41 149,066 164 201 1,203,205

350 to 400 1,409 99 124 730,904 118 764,944 82 101,718 27 160,739 118 152 789,925

Over 400 12,300 94 114 759,985 1 7,655 94 752,330 0 0 1 3 7,655

Total 29,363 1,951 2,210 17,490,976 1,952 17,117,969 974 1,337,552 712 1,169,287 1,952 2,221 17,322,711

U.S. Department of the Treasury

Office of Tax Analysis

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Table 3.9 - Families with Premium Tax Credit (PTC) or Advance Premium Tax Credit (APTC) by Income Relative to Federal Poverty Level and Family Type 1

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

APTC 3 Total PTC 4 Excess APTC Repaid 5 Net PTC 6 Total APTC and PTC Subsidy 7

Income as a Percentage of

Federal Poverty Level 2

Total

Families Families PersonYears Amount Families Amount Families Amount Families Amount

Person- Families Amount

years

Under 100 6,442 62 59 619,795 63 637,305 6 668 10 18,177 63 60 637,305

100 to 138 3,778 52 52 506,495 53 509,436 23 2,281 17 5,239 53 52 509,452

138 to 150 1,186 21 20 192,963 21 194,481 7 2,355 14 4,259 21 20 194,867

150 to 200 4,039 81 81 712,325 84 769,541 42 17,032 43 80,283 84 87 775,576

200 to 250 2,874 88 80 663,309 95 660,640 50 45,271 45 48,805 95 87 666,843

250 to 300 2,767 80 73 555,673 87 539,793 45 44,915 43 39,139 87 78 549,897

300 to 350 2,709 58 51 344,347 62 326,003 33 43,166 13 31,991 62 55 333,172

350 to 400 2,348 38 37 247,761 49 270,243 31 78,792 16 107,384 49 47 276,352

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

Total 41,177 524 489 4,107,972 517 3,916,846 280 493,472 201 338,367 517 489 3,952,867

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 counted as one

person-year of coverage. 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 home. 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.

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 foreign earned income or housing exclusion, and non-taxable

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 income and

family circumstances at the time of enrollment.

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 tax year.

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 amount that must be

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 PTC as

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 repaid.

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

9/12/2019 11 of 11