In this release, the IRS updates indexed amounts under section 4980H for employer shared responsibility payments. Learn what changes apply for 2025 compliance.
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INCOME TAX
Rev. Proc. 2025-2, page 315.
This revenue procedure 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 under section 4980H(a) and (b)(1), respectively.