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@sabkosl13 wrote:

My customer has family of 2. FPL for that, for 2024 is $20,440.

In this line is $19,720 - amount from 2023. 

Is it correct? 

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§36B(d)(3)(B) says "the poverty line used shall be the most recently published poverty line as of the 1st day of the regular enrollment period".

For 2024 health insurance, the "regular enrollment period" starts in 2023, so that is why the 2023 poverty level is used.