Health Insurance Premium Tax Credit and Cost-Sharing Reductions.

The article focuses on the Health Insurance Premium Tax Credit (PTC) and Cost-Sharing Reductions (CSRs) available under the Affordable Care Act (ACA) and subsequent legislative amendments. Topics include eligibility criteria for the PTC, its refundable and advanceable nature, as well as the temporary changes made by the American Rescue Plan Act (ARPA) and the budget reconciliation measure. It also discusses the types of CSRs, temporary changes to the PTC and CSRs.