Revenue Procedure 2021-36 provides the applicable percentage table (Applicable Percentage Table) used to calculate an individual’s premium tax credit under § 36B for taxable years beginning in calendar year 2022, and the indexing adjustment for the required contribution percentage (Required Contribution Percentage) in § 36B(c)(2)(C)(i)(II) for plan years beginning in calendar year 2022 used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage.
Revenue Procedure 2021-36 is in IRB: 2021-35 dated 8/30/2021.