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ACA applicable percentage uses the contiguous-states poverty guideline for Alaska and Hawaii #9482
Description
Observed (API, 2026): a single 30-year-old in Alaska with tax_unit_is_filer: true on an employment_income axis $60,000–$80,000:
| MAGI | tax_unit_fpg |
aca_magi_fraction |
implied denominator | premium_tax_credit |
|---|---|---|---|---|
| $61,000 | $19,950 | 3.89 | $15,681 | $4,838 |
| $66,000 | $19,950 | 4.21 | $15,677 | $0 |
| $71,000 | $19,950 | 4.53 | $15,673 | $0 |
tax_unit_fpg correctly reports Alaska's guideline, but aca_magi_fraction divides MAGI by ≈ $15,650 — the 2025 guideline for the 48 contiguous states — so the credit ends at 4 × $15,650 = $62,600 of MAGI instead of 4 × $19,550 (Alaska's 2025 one-person guideline) = $78,200. Hawaii shows the same pattern (its own guideline reported, fraction on the contiguous figure). The vintage (2025, per 26 CFR 1.36B-1(h)) is right; the geography is not.
Expected: the ACA applicable-percentage and 400% cap should use the Alaska and Hawaii guidelines for households in those states. Roughly $16,600 of earnings early for an Alaska single, ~$8,300 for Hawaii.
Repro: the household above, state_name: AK, requesting aca_magi, aca_magi_fraction, tax_unit_fpg, premium_tax_credit.
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