Federal Poverty Line (FPL)
The Federal Poverty Line (FPL) is determined by the U.S. Department of Health & Human Services (HHS).
HHS provides three federal poverty lines:
For purposes of the premium tax credit, eligibility for a certain year is based on the most recently published set of poverty guidelines as of the first day of the annual open enrollment period. As a result, the premium tax credit for 2014 is based on the 2013 guidelines. The federal poverty line tables are in the Volunteer Resource Guide, ACA Tab.