Through October 6, Families USA is releasing state specific briefs examining the impact of the national health care reform law’s health insurance premium tax credits.  Beginning in 2014, health reform makes health insurance premium tax credits available on a sliding scale for individuals making up to 400 percent of the federal poverty level (FPL). 

From the executive summary:

The Patient Protection and Affordable Care Act (Affordable Care Act), enacted in March 2010, will extend health coverage to millions of Americans by expanding Medicaid to those with the lowest incomes and by creating a tax cut to help low- and middle-income individuals and families afford private coverage. These tax cuts will be provided in the form of new, refundable tax credits that will offset a portion of the cost of health insurance premiums.

For the state by state report: Lower Taxes, Lower Premiums: The New Health Insurance Tax Credit    

Families USA. (2010). Lower taxes, lower premiums: the new health insurance tax credit.