The federal poverty level guidelines (FPL) are used for many purposes, including assessing eligibility for a premium tax credit for coverage purchased through the health Marketplace. Premium tax credits are available to individuals who have household income of 100% to 400% of FPL in states that have not expanded Medicaid eligibility to 133% of FPL and to those who have household income of 133% to 400% of FPL in states that have adopted expanded Medicaid – an individual who is eligible for Medicaid is not eligible for a premium tax credit.
