California Government Code 100805 – (a) A premium assistance subsidy provided by the program shall …
(a) A premium assistance subsidy provided by the program shall be able to be advanced to program participants and shall be remitted by the Exchange to a qualified health plan issuer, based on the program participant’s projected household income, family size, and other factors determined pursuant to the program design and subject to reconciliation against actual household income, family size, and other factors determined pursuant to the program design as provided in Section 100810.
(b) A premium assistance subsidy provided by the program shall be provided only to a California resident who is eligible for the federal premium tax credit authorized under Section 36B of the Internal Revenue Code, except that premium assistance subsidy shall not be subject to the income requirements of that section.
(c) Gross income, as defined in § 17071 of the Revenue and Taxation Code, does not include an amount received as a premium assistance subsidy provided by the program.
(Added by Stats. 2019, Ch. 38, Sec. 11. (SB 78) Effective June 27, 2019.)