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SECTION 1. PURPOSE to provide the Applicable …

Rev. Proc. 2018-34 SECTION 1. PURPOSE This revenue procedure provides indexing adjustments for certain provisions under SECTION 36B of the Internal Revenue Code. In particular, it updates the Applicable Percentage Table in 36B(b)(3)(A)(i) to provide the Applicable Percentage Table for 2019. This table is used to calculate an individual s premium tax credit. This revenue procedure also updates the required contribution percentage in 36B(c)(2)(C)(i)(II) for plan years beginning after calendar year 2018. The percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under 36B.

Rev. Proc. 2018-34 . SECTION 1. PURPOSE . This revenue procedure provides indexing adjustments for certain provisions under section 36B of the Internal Revenue Code.

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