RP-2024-14: Indexing adjustments for employer shared responsibility payments

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February 12, 2024

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Issue Number: RP-2024-14

Inside This Issue

Revenue Procedure 2024-14 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 2024-14 will be in IRB: 2024-9, dated 2/26/24.

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