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Beyond The Affordable Care Act's Premium Tax Credit: Ensuring Access To Safety Net Programs, Mary Leto Pareja

Faculty Scholarship

The United States took a gigantic step toward universal health care with the passage of the Affordable Care Act (ACA'). Under the ACA, nearly everyone is required to have coverage, and correspondingly, no one can be turned away. To ease the financial burden of the individual mandate, the ACA subsidizes coverage for lower-income people. The primary subsidy is a refundable tax credit called the Premium Tax Credit, first available in 2014. To claim the credit, a person must file a tax return--but not just any return. The ACA requires married individuals to file jointly. For many, this is problematic if …