How the IRS’ adjustment up of affordability percentages for 2015 may affect your business

Nov 12, 2014

The Internal Revenue Service (IRS) has released the Revenue Procedure 2014-27 to index the Patient Protection and Affordable Care Act’s (PPACA) affordability percentages for 2015 under the employer’s shared responsibility” (more commonly known as “play or pay”) mandate. This employer mandate change adjusted up the income level, which exempts employees from the PPACA’s individual mandate.

For a downloadable PDF of the new IRS adjustments up, go to https://www.irs.gov/pub/irs-drop/rp-14-37.pdf.

The applicable percentage table for 2015 is as follows:

Household income percentage of Federal poverty line:	Initial percentage	Final percentage
Less than 133 percent	2.01 percent	2.01 percent
At least 133 percent but less than 150 percent	3.02 percent	4.02 percent
At least 150 percent but less than 200 percent	4.02 percent	6.34 percent
At least 200 percent but less than 250 percent	6.34 percent	8.10 percent
At least 250 percent but less than 300 percent	8.10 percent	9.56 percent
At least 300 percent but not more than 400 percent	9.56 percent	9.56 percent

Source: IRS (https://www.irs.gov/pub/irs-drop/rp-14-37.pdf)

New Holland's Next-Gen W100D Compact Wheel Loader Gets New Cab, Controls

The first new D Series model features a fully redesigned cab, with a focus on “space, visibility, control and ease of use.”

This photo was taken during a tour of the Clearwater Project tunnel in 2024. On July 9, a section of the under-construction tunnel in Los Angeles collapsed while workers were inside.

31 Construction Workers Escape L.A. Tunnel Collapse

How Contractors Benefit – and Not – from Trump's New Budget

Greg Linsmeyer bought the Struck Corporation a little over a year ago and has released an all-new lineup of mini dozers for 2025, with the largest series set for release later this year.

Struck Mini Dozers Make a Comeback with All-New Lineup

Stop Wasting Time on Grade Checks

Why excavator 3D machine control is right for you.

When it comes to your OTR (off-the-road) tires, nothing is more important than having proper tire inflation. This directly impacts the performance and longevity of your tires, which is linked to the overall productivity of your operation.