RP 2025-26: Indexing adjustments for employer shared responsibility payments

Revenue Procedure 2025-26 provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code. These indexed amounts are used to calculate the employer shared responsibility payments (ESRP) under section 4980H(a) and (b)(1), respectively.

Revenue Procedure 2025-26 will be in IRB: 2025-33, dated: August 11, 2025

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