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

All Coverage Types, 2020 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 35‐54 55‐

Under 100 9,325 9,678 19,567 31,299 38,605 17,435 

100 to 133 5,426 2,867 7,742 9,327 14,331 4,896 

133 to 150 3,181 1,477 3,496 4,299 6,913 2,385 

150 to 200 8,874 4,432 8,162 10,259 17,151 6,214 

200 to 250 8,284 4,485 4,912 7,595 12,803 5,641 

250 to 300 7,491 4,410 3,196 6,413 10,098 4,987 

300 to 350 7,354 4,833 2,031 5,579 8,439 4,745 

350 to 400 6,774 4,637 1,461 4,634 7,150 4,482 

Over 400 48,230 42,129 5,105 21,402 38,565 33,882 

Total 104,940 78,948 55,671 100,807 154,053 84,669 

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

Exchange Plans, 2020 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 35‐54 55‐

Under 100 335 308 288 801 606 697 

100 to 133 236 145 149 345 299 350 

133 to 150 152 83 81 187 156 209 

150 to 200 535 316 157 575 535 591 

200 to 250 450 276 111 459 429 471 

250 to 300 301 232 55 292 313 270 

300 to 350 247 203 35 198 205 239 

350 to 400 139 148 18 122 122 137 

Over 400 427 374 45 284 336 412 

Total 2,822 2,086 939 3,262 3,000 3,375 

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
Table 1.3 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

Employer‐Sponsored Plans4, 2020 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 35‐54 55‐

Under 100 1,312 984 3,112 4,301 6,580 2,143 100 to 133 1,209 528 1,952 1,799 3,553 1,275 133 to 150 858 294 1,012 1,060 1,998 778 150 to 200 3,823 1,187 3,528 3,518 7,289 3,006 

200 to 250 4,489 1,421 2,544 3,430 6,633 3,363 

250 to 300 4,895 1,492 1,975 3,270 6,315 3,448 

300 to 350 5,356 1,843 1,358 3,063 5,903 3,577 

350 to 400 5,357 1,900 1,003 2,801 5,394 3,572 

Over 400 42,058 29,790 4,023 15,749 32,761 29,973 

Total 69,357 39,440 20,505 38,992 76,425 51,134 

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

Off‐Exchange Individual Market Plans5, 2020 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 35‐54 55‐

Under 100 198 173 193 487 530 347 

100 to 133 118 32 74 161 224 97 133 to 150 47 22 36 79 108 44 

150 to 200 198 71 108 234 336 176 

200 to 250 202 88 70 178 293 145 

250 to 300 192 72 39 163 232 142 

300 to 350 203 86 43 127 214 140 

350 to 400 217 101 38 97 220 146 Over 400 1,686 1,067 169 688 1,313 1,208 

Total 3,059 1,711 771 2,214 3,470 2,445 

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
Table 1.5 ‐ Number of Person‐Years (in 1,000s) by Income and Family Type, and by Income and Age1

Public Coverage, 2020 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 35‐54 55‐

Under 100 5,197 4,940 12,120 15,571 20,378 7,603 

100 to 133 2,699 1,509 4,030 5,088 7,040 1,661 

133 to 150 1,488 840 1,698 2,149 3,179 716 150 to 200 2,763 2,389 3,017 4,097 5,794 1,093 

200 to 250 1,963 2,327 1,545 2,325 3,364 719 250 to 300 1,284 2,279 803 1,910 1,928 461 300 to 350 962 2,439 424 1,634 1,221 321 350 to 400 599 2,271 267 1,229 760 233 

Over 400 2,128 9,962 618 3,777 2,081 992 

Total 19,084 28,955 24,521 37,782 45,745 13,799 

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

Uninsured, 2020 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 35‐54 55‐

Under 100 2,283 3,273 3,855 10,139 10,511 6,645 

100 to 133 1,165 653 1,538 1,935 3,215 1,514 

133 to 150 636 238 669 824 1,471 638 

150 to 200 1,554 468 1,352 1,834 3,197 1,350 200 to 250 1,180 373 642 1,203 2,084 944 

250 to 300 819 336 325 778 1,310 667 

300 to 350 587 262 170 556 896 467 

350 to 400 462 217 136 384 654 394 

Over 400 1,932 936 250 903 2,074 1,298 Total 10,618 6,756 8,936 18,556 25,413 13,916 

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
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 2020 divided by the FPL for 2019 (which is used for premium tax credit     and related calculations for tax year 2020). For this purpose, MAGI is adjusted gross income plus tax‐exempt interest, any f    earned income or housing exclusion, and non‐taxable Social Security benefits.4. Employer‐sponsored plans do not include families or individuals with employer‐sponsored coverage through individual    coverage health reimbursement arrangements.5. Off‐exchange plans include those expected to enroll in individual coverage health reimbursement arrangements.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

9/11/2019 
Table 2.1 ‐ Families with Employer‐Sponsored Insurance Coverage1 by Income Relative to Federal Poverty Level a

All Families (counts and amounts are in thousands), 2020 Budget Midsession Review Estimates

Income as a Percentage of 

Federal Poverty Level 3

Children No Childre

Total Families ESI Families Premium 4 Tax Value 5 Total Families ESI Families P

Under 100 9,217 2,094 19,973,239 3,084,043 40,873 2,977 

100 to 133 4,006 1,582 16,875,261 5,801,037 10,215 1,528 133 to 150 2,011 909 9,797,209 3,562,156 4,752 956 

150 to 200 5,151 3,280 40,785,526 13,787,684 11,890 3,633 

200 to 250 3,957 2,943 41,716,195 11,846,421 9,440 4,043 

250 to 300 3,176 2,559 40,059,419 11,206,935 8,329 4,128 300 to 350 2,705 2,322 38,414,059 11,280,839 7,766 4,157 

350 to 400 2,324 2,074 37,366,805 11,796,764 6,787 3,930 

Over 400 15,037 14,052 282,789,196 95,535,757 42,214 32,366 3Total 47,584 31,814 527,776,909 167,901,637 142,266 57,718 6

Table 2.2 ‐ Families with Employer‐Sponsored Insurance Coverage1 by Income Relative to Federal Poverty Level a

Families Headed by Married Taxpayers (counts and amounts are in thousands), 2020 Budget Midsession Revie

Income as a Percentage of 

Federal Poverty Level 3

Children No Childre

Total Families ESI Families Premium 4 Tax Value 5 Total Families ESI Families P

Under 100 2,182 529 6,224,776 959,458 4,768 470 

100 to 133 1,245 467 6,252,626 2,025,905 1,443 317 

133 to 150 744 330 4,396,897 1,488,958 745 205 150 to 200 2,115 1,313 19,746,946 6,138,257 2,248 747 

200 to 250 2,032 1,487 24,924,900 6,751,851 2,297 918 

250 to 300 1,863 1,511 26,999,915 7,463,740 2,259 991 

300 to 350 1,849 1,602 29,099,934 8,392,013 2,462 1,182 

350 to 400 1,706 1,537 30,061,638 9,348,800 2,362 1,186 

Over 400 12,791 12,008 252,978,991 84,826,969 21,389 16,560 2Total 26,526 20,784 400,686,621 127,395,952 39,974 22,575 3

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
Table 2.3 ‐ Families with Employer‐Sponsored Insurance Coverage1 by Income Relative to Federal Poverty Level a

Families Headed by Unmarried Taxpayers (counts and amounts are in thousands), 2020 Budget Midsession Rev

Income as a Percentage of 

Federal Poverty Level 3

Children No Childre

Total Families ESI Families Premium 4 Tax Value 5 Total Families ESI Families P

Under 100 7,035 1,565 13,748,463 2,124,585 36,105 2,507 

100 to 133 2,761 1,115 10,622,636 3,775,133 8,772 1,212 

133 to 150 1,267 579 5,400,312 2,073,198 4,008 751 

150 to 200 3,036 1,967 21,038,580 7,649,427 9,641 2,886 

200 to 250 1,925 1,456 16,791,295 5,094,569 7,143 3,126 

250 to 300 1,313 1,048 13,059,504 3,743,195 6,070 3,137 

300 to 350 856 720 9,314,124 2,888,826 5,304 2,975 

350 to 400 618 536 7,305,168 2,447,964 4,425 2,744 

Over 400 2,246 2,044 29,810,206 10,708,789 20,824 15,806 1

Total 21,057 11,030 127,090,288 40,505,684 102,292 35,143 2

Table 2 Notes:1. Employer‐sponsored coverage does not include families with employer‐sponsored coverage through individual    coverage health reimbursement arrangements.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 2020 divided by the FPL for 2019 (which is used for premium tax credit     and related calculations for tax year 2020). For this purpose, MAGI is adjusted gross income plus tax‐exempt interest, any f    earned income or housing exclusion, and non‐taxable Social Security benefits.4. Premiums include those for major medical plans only. Employer and employee contributions are included.5. 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 accoAll 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

9/11/2019 
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), 2020 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 50,090 1,876 1,696 10,932,403 1,911 11,316,151 444 28,961 460 413,447 

100 to 138 16,219 1,009 991 6,206,094 1,029 6,416,489 447 64,930 364 279,822 

138 to 150 4,766 382 365 2,278,636 390 2,291,422 194 67,961 197 96,603 

150 to 200 17,041 1,483 1,540 9,108,407 1,510 9,025,290 850 345,875 668 482,412 

200 to 250 13,397 1,148 1,234 6,833,107 1,182 6,484,779 728 599,238 467 432,791 

250 to 300 11,505 760 809 4,041,016 762 3,543,413 535 499,268 253 257,818 

300 to 350 10,471 517 603 2,937,104 503 2,544,052 373 473,388 98 222,602 

350 to 400 9,111 297 327 1,551,079 279 1,345,297 256 368,169 58 265,759 

Over 400 57,251 381 431 2,119,079 0 0 381 2,119,079 0 0 Total 189,849 7,853 7,996 46,006,926 7,566 42,966,893 4,207 4,566,870 2,563 2,451,255 

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), 2020 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 2,107 190 318 1,762,716 195 1,834,172 72 6,911 55 78,735 

100 to 138 1,443 160 266 1,427,867 160 1,459,342 86 18,174 59 51,117 

138 to 150 538 78 117 550,813 81 545,444 43 19,386 38 21,730 

150 to 200 2,108 301 517 2,457,566 308 2,437,125 176 109,580 135 160,112 

200 to 250 2,031 233 431 1,842,966 230 1,731,064 151 176,616 91 120,557 

250 to 300 1,863 146 274 1,055,224 137 851,246 106 141,839 43 32,325 

300 to 350 1,849 101 212 629,279 95 531,116 69 120,004 24 58,149 

350 to 400 1,706 50 105 357,020 45 293,527 45 91,325 12 68,255 

Over 400 12,791 67 147 507,871 0 0 67 507,871 0 0 

Total 26,436 1,326 2,387 10,591,321 1,251 9,683,035 814 1,191,707 457 590,981 

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
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), 2020 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 1,086 129 167 1,460,274 133 1,514,251 38 2,822 39 56,798 

100 to 138 679 107 138 1,214,766 108 1,246,842 44 7,388 41 39,741 

138 to 150 241 49 57 527,865 51 541,529 22 9,106 28 23,670 

150 to 200 1,272 228 298 2,370,378 230 2,404,803 118 61,023 115 121,847 

200 to 250 1,709 221 252 1,962,822 237 2,008,059 124 110,725 113 168,203 250 to 300 2,104 182 205 1,444,888 198 1,466,815 102 117,272 95 165,398 

300 to 350 2,455 153 181 1,279,894 155 1,208,845 106 152,212 31 105,382 

350 to 400 2,362 98 110 660,342 106 648,934 77 136,455 26 137,093 

Over 400 21,389 122 139 947,610 0 0 122 947,610 0 0 

Total 33,297 1,288 1,549 11,868,839 1,218 11,040,078 754 1,544,612 489 818,131 

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), 2020 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 6,922 343 284 1,476,350 347 1,536,716 125 7,576 122 67,941 

100 to 138 3,130 207 172 903,349 208 908,553 111 15,795 63 21,401 

138 to 150 887 76 57 294,076 77 286,682 49 18,152 29 12,703 

150 to 200 3,036 189 150 718,547 192 668,665 121 54,537 73 33,174 

200 to 250 1,925 107 102 418,707 107 345,757 73 72,266 38 15,821 

250 to 300 1,313 59 48 188,845 54 126,483 46 47,878 13 6,626 

300 to 350 856 25 32 115,296 20 71,967 20 33,962 4 4,226 

350 to 400 618 15 12 48,387 9 23,248 12 18,084 0 0 

Over 400 2,246 13 15 44,651 0 0 13 44,651 0 0 

Total 20,933 1,034 871 4,208,208 1,015 3,968,070 570 312,900 341 161,892 

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
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), 2020 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 18,204 777 579 3,702,297 799 3,900,219 208 11,653 242 209,946 

100 to 138 6,142 468 360 2,218,554 486 2,359,552 206 23,573 188 166,922 

138 to 150 1,872 156 116 763,982 158 775,220 80 21,317 79 37,853 

150 to 200 7,358 718 541 3,246,841 733 3,198,186 436 120,734 298 165,842 

200 to 250 6,928 584 446 2,569,464 603 2,360,599 380 239,632 221 128,057 250 to 300 6,068 373 281 1,340,830 372 1,087,578 281 192,279 101 53,409 300 to 350 5,304 238 178 912,636 232 732,124 178 167,210 39 54,845 

350 to 400 4,425 133 101 485,330 119 379,588 122 122,305 19 60,411 

Over 400 20,823 178 129 618,948 0 0 178 618,948 0 0 

Total 77,124 3,626 2,730 15,858,882 3,503 14,793,067 2,069 1,517,651 1,187 877,285 

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), 2020 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 23,857 605 453 1,876,066 617 1,956,970 132 7,448 158 88,723 

100 to 138 6,200 314 235 881,110 320 929,652 134 18,549 116 68,693 

138 to 150 1,726 108 79 299,949 110 298,861 55 16,393 55 19,338 

150 to 200 6,180 450 352 1,222,037 452 1,139,976 279 94,712 177 80,397 

200 to 250 4,576 320 259 848,049 328 656,485 241 176,779 92 40,876 

250 to 300 3,542 224 182 474,472 207 274,327 182 137,397 48 15,592 

300 to 350 2,732 112 94 238,170 88 132,735 92 89,928 10 12,370 

350 to 400 2,202 63 46 103,732 31 38,164 59 53,307 4 7,129 

Over 400 8,537 75 65 141,563 0 0 75 141,563 0 0 

Total 59,553 2,272 1,764 6,085,149 2,155 5,427,171 1,250 736,076 661 333,118 

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
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 From Age 35 Through 54 (counts and amounts are in thousands), 2020 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 14,393 783 742 4,241,949 798 4,402,373 216 14,930 201 175,721 

100 to 138 4,288 411 451 2,414,655 421 2,495,163 193 30,057 149 112,387 

138 to 150 1,277 159 176 879,821 162 873,763 91 35,336 72 37,745 

150 to 200 4,642 546 657 3,126,193 560 3,052,206 310 147,580 252 160,483 

200 to 250 4,063 435 540 2,317,647 439 2,103,163 275 246,128 170 113,933 250 to 300 3,482 236 305 1,114,377 235 858,079 179 194,045 63 50,420 

300 to 350 3,200 186 262 878,188 183 667,633 140 200,503 38 65,852 

350 to 400 2,963 94 137 474,556 90 331,180 83 144,177 20 59,483 

Over 400 20,208 141 182 579,373 0 0 141 579,373 0 0 

Total 58,514 2,991 3,452 16,026,758 2,888 14,783,560 1,627 1,592,129 966 776,024 

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 From Age 55 Through 64 (counts and amounts are in thousands), 2020 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 5,703 430 447 4,184,871 437 4,310,923 90 5,917 90 131,969 

100 to 138 2,046 231 256 2,400,951 235 2,481,334 96 13,815 84 95,272 

138 to 150 599 98 91 904,638 99 920,425 43 14,296 56 32,837 

150 to 200 2,143 403 453 3,987,920 412 4,027,928 216 85,138 197 183,530 

200 to 250 1,678 303 348 2,865,152 320 2,918,100 163 132,258 158 223,150 250 to 300 1,594 205 239 1,777,871 217 1,736,767 129 124,462 85 139,269 

300 to 350 1,603 154 187 1,329,706 166 1,293,604 99 128,495 39 122,307 

350 to 400 1,433 96 108 695,460 103 684,101 81 117,965 20 125,969 

Over 400 12,538 119 141 1,046,133 0 0 119 1,046,133 0 0 Total 29,336 2,040 2,270 19,192,702 1,988 18,373,183 1,035 1,668,479 731 1,054,302 

U.S. Department of the Treasury

Office of Tax Analysis

9/11/2019 
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), 2020 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 6,136 58 55 629,517 58 645,885 6 666 10 17,035 

100 to 138 3,685 53 49 509,378 53 510,340 24 2,510 14 3,471 

138 to 150 1,164 18 18 194,228 18 198,374 5 1,936 13 6,684 

150 to 200 4,076 83 78 772,257 86 805,179 45 18,445 41 58,002 

200 to 250 3,080 91 88 802,260 95 807,032 49 44,072 47 54,832 

250 to 300 2,886 95 83 674,296 103 674,239 46 43,365 56 52,537 

300 to 350 2,936 65 61 491,040 66 450,080 43 54,462 10 22,073 

350 to 400 2,514 44 37 277,332 54 291,852 33 52,721 13 73,178 

Over 400 15,968 45 43 352,009 0 0 45 352,009 0 0 Total 42,446 550 511 4,702,317 534 4,382,979 294 570,186 205 287,811 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, stude    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 totals2. Equals modified adjusted gross income (MAGI) for 2020 divided by the FPL for 2019 (which is used for premium tax credit and related calcul    year 2020). 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 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 t5. 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 repAll 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

9/11/2019