{
  "version": "2026.1",
  "generated_by": "frontend/js/calc/constants-2026.js (QCConstants2026) — FPL_2026 / FPL_2026_PER_ADDITIONAL / ACA_APPLICABLE_PCT / NON_EXPANSION_STATES, mirrored verbatim from backend/src/aca_bridge_optimizer.c",
  "source": "QuantCalc frozen ACA-bridge engine (backend/src/aca_bridge_optimizer.c); 2026 FPL guidelines (contiguous 48 states + DC); applicable-percentage schedule per IRS Rev. Proc. 2025-25 §3.01 (current-law 2026, enhanced credits lapsed after 2025)",
  "generated_at": "2026-07-22T21:12:50.345Z",
  "regime_note": "Current-law 2026: ARPA/IRA enhanced premium credits (0%-8.5%, no cliff) EXPIRED after 2025; S. 3385 to extend them did not pass. The indexed §36B applicable-percentage schedule (2.10%-9.96%) WITH the 400% FPL cliff applies.",
  "fpl_base_by_household_size": [
    15650,
    21150,
    26650,
    32150,
    37650,
    43150,
    48650,
    54150
  ],
  "fpl_per_additional_member": 5500,
  "magi_threshold_definitions": [
    {
      "pct": 100,
      "meaning": "Marketplace-subsidy income floor"
    },
    {
      "pct": 138,
      "meaning": "Medicaid-expansion income ceiling (expansion states)"
    },
    {
      "pct": 250,
      "meaning": "Cost-sharing-reduction (enhanced-silver) ceiling"
    },
    {
      "pct": 400,
      "meaning": "Premium-subsidy cliff (2026 current-law schedule)"
    }
  ],
  "fpl_fields": [
    "household_size",
    "fpl_100",
    "magi_138",
    "magi_250",
    "magi_400"
  ],
  "fpl_rows": [
    {
      "household_size": 1,
      "fpl_100": 15650,
      "magi_138": 21597,
      "magi_250": 39125,
      "magi_400": 62600
    },
    {
      "household_size": 2,
      "fpl_100": 21150,
      "magi_138": 29187,
      "magi_250": 52875,
      "magi_400": 84600
    },
    {
      "household_size": 3,
      "fpl_100": 26650,
      "magi_138": 36777,
      "magi_250": 66625,
      "magi_400": 106600
    },
    {
      "household_size": 4,
      "fpl_100": 32150,
      "magi_138": 44367,
      "magi_250": 80375,
      "magi_400": 128600
    },
    {
      "household_size": 5,
      "fpl_100": 37650,
      "magi_138": 51957,
      "magi_250": 94125,
      "magi_400": 150600
    },
    {
      "household_size": 6,
      "fpl_100": 43150,
      "magi_138": 59547,
      "magi_250": 107875,
      "magi_400": 172600
    },
    {
      "household_size": 7,
      "fpl_100": 48650,
      "magi_138": 67137,
      "magi_250": 121625,
      "magi_400": 194600
    },
    {
      "household_size": 8,
      "fpl_100": 54150,
      "magi_138": 74727,
      "magi_250": 135375,
      "magi_400": 216600
    }
  ],
  "applicable_percentage_schedule": {
    "cliff_above_fpl_pct": 400,
    "note": "Below 133% FPL the required-contribution cap is a flat 2.10%; at 133% it steps to 3.14% and then ramps by band to 9.96% at 300%-400%; above 400% FPL there is no premium subsidy (cliff).",
    "bands": [
      {
        "fpl_lo_pct": 0,
        "fpl_hi_pct": 133,
        "contribution_lo_pct": 2.1,
        "contribution_hi_pct": 2.1,
        "flat": true
      },
      {
        "fpl_lo_pct": 133,
        "fpl_hi_pct": 150,
        "contribution_lo_pct": 3.14,
        "contribution_hi_pct": 4.19,
        "flat": false
      },
      {
        "fpl_lo_pct": 150,
        "fpl_hi_pct": 200,
        "contribution_lo_pct": 4.19,
        "contribution_hi_pct": 6.6,
        "flat": false
      },
      {
        "fpl_lo_pct": 200,
        "fpl_hi_pct": 250,
        "contribution_lo_pct": 6.6,
        "contribution_hi_pct": 8.44,
        "flat": false
      },
      {
        "fpl_lo_pct": 250,
        "fpl_hi_pct": 300,
        "contribution_lo_pct": 8.44,
        "contribution_hi_pct": 9.96,
        "flat": false
      },
      {
        "fpl_lo_pct": 300,
        "fpl_hi_pct": 400,
        "contribution_lo_pct": 9.96,
        "contribution_hi_pct": 9.96,
        "flat": true
      }
    ]
  },
  "medicaid_expansion": {
    "total_jurisdictions": 51,
    "expansion_count": 41,
    "non_expansion_count": 10,
    "non_expansion_states": [
      "AL",
      "FL",
      "GA",
      "KS",
      "MS",
      "SC",
      "TN",
      "TX",
      "WI",
      "WY"
    ]
  },
  "related": [
    {
      "title": "The ACA Bridge Income Plan 2026",
      "url": "https://quantcalc.app/research/aca-bridge-income-plan-2026/"
    },
    {
      "title": "State Social Security Tax 2026",
      "url": "https://quantcalc.app/data/state-social-security-tax/2026/"
    }
  ]
}