Rev. Proc. 2026-22: Indexed amounts to calculate the employer shared responsibility payments

IRS GuideWire

May 4, 2026

Issue Number: Rev. Proc. 2026-22

Inside This Issue

Revenue Procedure 2026-22 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 2026-22 will be in IRB: 2026-22, dated: 5/26/2026.

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