diff --git a/changelog.d/aca-ptc-2027-applicable-percentage.fixed.md b/changelog.d/aca-ptc-2027-applicable-percentage.fixed.md
new file mode 100644
index 00000000000..0fe021f0726
--- /dev/null
+++ b/changelog.d/aca-ptc-2027-applicable-percentage.fixed.md
@@ -0,0 +1 @@
+Add the 2027 premium tax credit applicable percentage table from Rev. Proc. 2026-26, so 2027 no longer reuses the 2026 table.
diff --git a/policyengine_us/parameters/gov/aca/required_contribution_percentage/final.yaml b/policyengine_us/parameters/gov/aca/required_contribution_percentage/final.yaml
index da40e2b5427..59f07007aa8 100644
--- a/policyengine_us/parameters/gov/aca/required_contribution_percentage/final.yaml
+++ b/policyengine_us/parameters/gov/aca/required_contribution_percentage/final.yaml
@@ -13,7 +13,9 @@ metadata:
     - title: IRS Revenue Procedure 2019-29 - Applicable percentage table for 2020
       href: https://www.irs.gov/pub/irs-drop/rp-19-29.pdf#page=3
     - title: IRS Revenue Procedure 2025-25 - Applicable percentage table for 2026
-      href: https://www.irs.gov/pub/irs-drop/rp-25-25.pdf
+      href: https://www.irs.gov/pub/irs-drop/rp-25-25.pdf#page=3
+    - title: IRS Revenue Procedure 2026-26 - Applicable percentage table for 2027
+      href: https://www.irs.gov/pub/irs-drop/rp-26-26.pdf#page=3
 values:
   # Original ACA: 6 brackets
   2015-01-01:
@@ -59,3 +61,10 @@ values:
     - 0.0844  # 200-250%
     - 0.0996  # 250-300%
     - 0.0996  # 300-400%: flat 9.96%
+  2027-01-01:
+    - 0.0215  # 0-133%: flat 2.15%
+    - 0.043   # 133-150%
+    - 0.0678  # 150-200%
+    - 0.0866  # 200-250%
+    - 0.1022  # 250-300%
+    - 0.1022  # 300-400%: flat 10.22%
diff --git a/policyengine_us/parameters/gov/aca/required_contribution_percentage/initial.yaml b/policyengine_us/parameters/gov/aca/required_contribution_percentage/initial.yaml
index 74805496be5..ce3460458f4 100644
--- a/policyengine_us/parameters/gov/aca/required_contribution_percentage/initial.yaml
+++ b/policyengine_us/parameters/gov/aca/required_contribution_percentage/initial.yaml
@@ -13,7 +13,9 @@ metadata:
     - title: IRS Revenue Procedure 2019-29 - Applicable percentage table for 2020
       href: https://www.irs.gov/pub/irs-drop/rp-19-29.pdf#page=3
     - title: IRS Revenue Procedure 2025-25 - Applicable percentage table for 2026
-      href: https://www.irs.gov/pub/irs-drop/rp-25-25.pdf
+      href: https://www.irs.gov/pub/irs-drop/rp-25-25.pdf#page=3
+    - title: IRS Revenue Procedure 2026-26 - Applicable percentage table for 2027
+      href: https://www.irs.gov/pub/irs-drop/rp-26-26.pdf#page=3
 values:
   # Original ACA: 6 brackets
   2015-01-01:
@@ -59,3 +61,10 @@ values:
     - 0.066   # 200-250%
     - 0.0844  # 250-300%
     - 0.0996  # 300-400%: flat 9.96%
+  2027-01-01:
+    - 0.0215  # 0-133%: flat 2.15%
+    - 0.0323  # 133-150%
+    - 0.043   # 150-200%
+    - 0.0678  # 200-250%
+    - 0.0866  # 250-300%
+    - 0.1022  # 300-400%: flat 10.22%
diff --git a/policyengine_us/parameters/gov/aca/required_contribution_percentage/threshold.yaml b/policyengine_us/parameters/gov/aca/required_contribution_percentage/threshold.yaml
index 537e6c0bbb5..0aa76208635 100644
--- a/policyengine_us/parameters/gov/aca/required_contribution_percentage/threshold.yaml
+++ b/policyengine_us/parameters/gov/aca/required_contribution_percentage/threshold.yaml
@@ -6,7 +6,9 @@ metadata:
     - title: 26 U.S. Code § 36B(b)(3)(A) - Refundable credit for coverage under a qualified health plan
       href: https://www.law.cornell.edu/uscode/text/26/36B#b_3_A
     - title: IRS Revenue Procedure 2025-25 - Applicable percentage table for 2026
-      href: https://www.irs.gov/pub/irs-drop/rp-25-25.pdf
+      href: https://www.irs.gov/pub/irs-drop/rp-25-25.pdf#page=3
+    - title: IRS Revenue Procedure 2026-26 - Applicable percentage table for 2027
+      href: https://www.irs.gov/pub/irs-drop/rp-26-26.pdf#page=3
 values:
   2015-01-01:
     - 0
diff --git a/policyengine_us/tests/core/test_aca_required_contribution_percentage_properties.py b/policyengine_us/tests/core/test_aca_required_contribution_percentage_properties.py
new file mode 100644
index 00000000000..df356d4cd2a
--- /dev/null
+++ b/policyengine_us/tests/core/test_aca_required_contribution_percentage_properties.py
@@ -0,0 +1,187 @@
+"""Properties of the ACA applicable percentage table.
+
+`aca_required_contribution_percentage` is the applicable percentage of
+26 U.S.C. 36B(b)(3)(A): within each income tier of the table it rises "on a
+sliding scale in a linear manner" from the tier's initial percentage to its
+final percentage (26 CFR 1.36B-3(g)(1)). The IRS indexes the table each year;
+Rev. Proc. 2026-26 sets it for 2027. Hypothesis draws incomes as fractions of
+the poverty line from 0 to 400 percent. Each drawn example is one simulation,
+calculated for every year from 2018 through 2027 against that year's table.
+For every year:
+
+1. At each tier's lower edge the percentage equals the tier's initial
+   percentage, and at exactly 400 percent it equals the top tier's final
+   percentage.
+2. Within a tier the percentage is the straight line from the tier's initial
+   to its final percentage, which is continuous, rounded to the nearest
+   hundredth of a percent (26 CFR 1.36B-3(g)(1)). So it stays between the
+   tier's initial and final percentages, it reaches the final percentage just
+   below the next edge, and at every income it is within half a rounding step
+   of the line. The bound holds whether or not the model rounds.
+3. The percentage never decreases as income rises from 0 to 400 percent,
+   including across tier edges. Before rounding, its only jumps are at tier
+   edges; rounding adds steps of 0.01 percentage point.
+4. The required contribution (household income times the percentage) never
+   decreases as income rises, so for a fixed benchmark premium the credit never
+   rises with income up to 400 percent (checked for 2026 and 2027, from income
+   in dollars through the poverty-line fraction).
+
+Why Python: the YAML cases pin the 2027 table at chosen points; this checks
+every year's table at its edges and at drawn incomes, so a mistyped edge, an
+interpolation that runs past a tier's final percentage, or a new table row
+entered in the wrong order fails wherever it falls. Cost, measured
+locally (macOS, shared host): about 6 s of test calls, 12 s in pytest and 36 s
+wall time including the model import, peak memory footprint 1.7 GB. It runs in
+the `core` group of the rest Python tests.
+"""
+
+import numpy as np
+from hypothesis import HealthCheck, given, settings
+from hypothesis import strategies as st
+
+from policyengine_us import Simulation
+
+YEARS = tuple(range(2018, 2028))
+CONTRIBUTION_YEARS = (2026, 2027)
+# The model holds incomes and percentages in float32 (about seven significant
+# digits), so edges are approached from 1e-5 away and percentages compared to
+# within 1e-6.
+EPSILON = 1e-5
+TOLERANCE = 1e-6
+# 26 CFR 1.36B-3(g)(1) rounds the interpolated percentage to the nearest
+# hundredth of a percent, which moves it off the line by up to half of 0.0001.
+ROUNDING = 1e-4
+# Every tier edge in any year's table, approached from both sides.
+EDGES = (0.0, 1.33, 1.5, 2.0, 2.5, 3.0, 4.0)
+KNOTS = sorted(
+    {
+        min(max(edge + offset, 0.0), 4.0)
+        for edge in EDGES
+        for offset in (-EPSILON, 0.0, EPSILON)
+    }
+)
+
+fractions = st.lists(
+    st.one_of(
+        st.floats(0, 4, allow_nan=False, allow_infinity=False),
+        # Whole percents, as aca_magi_fraction produces from income.
+        st.integers(0, 400).map(lambda percent: percent / 100),
+    ),
+    min_size=1,
+    max_size=60,
+)
+
+
+def build(tax_unit_inputs, years):
+    people, tax_units, households = {}, {}, {}
+    groups = {"marital_units": {}, "spm_units": {}, "families": {}}
+    for index, inputs in enumerate(tax_unit_inputs):
+        person, members = f"person_{index}", [f"person_{index}"]
+        people[person] = {
+            "age": {year: 40 for year in years},
+            "is_aca_ptc_eligible": {year: True for year in years},
+        }
+        tax_units[f"tax_unit_{index}"] = {
+            "members": members,
+            **{name: {year: value for year in years} for name, value in inputs.items()},
+        }
+        households[f"household_{index}"] = {
+            "members": members,
+            "state_code": {year: "TX" for year in years},
+        }
+        for name in groups:
+            groups[name][f"{name}_{index}"] = {"members": members}
+    return Simulation(
+        situation={
+            "people": people,
+            "tax_units": tax_units,
+            "households": households,
+            **groups,
+        }
+    )
+
+
+def table(simulation, year):
+    p = simulation.tax_benefit_system.parameters(
+        f"{year}-01-01"
+    ).gov.aca.required_contribution_percentage
+    return np.array(p.threshold), np.array(p.initial), np.array(p.final)
+
+
+@settings(
+    max_examples=8,
+    deadline=None,
+    derandomize=True,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(fractions.map(lambda drawn: sorted(KNOTS + drawn)))
+def test_applicable_percentage_table(points):
+    simulation = build([{"aca_magi_fraction": x} for x in points], YEARS)
+    x = np.array(points)
+    # The fractions the model sees, after float32 storage.
+    seen = x.astype(np.float32).astype(float)
+    for year in YEARS:
+        thresholds, initial, final = table(simulation, year)
+        # Every edge is probed; a new or mistyped edge must be added to EDGES.
+        assert set(thresholds) <= set(EDGES), (year, thresholds)
+        rate = np.asarray(
+            simulation.calculate("aca_required_contribution_percentage", year)
+        )
+        # Property 1.
+        for tier, edge in enumerate(thresholds[:-1]):
+            np.testing.assert_allclose(
+                rate[x == edge], initial[tier], atol=TOLERANCE, err_msg=str(year)
+            )
+        np.testing.assert_allclose(
+            rate[x == thresholds[-1]], final[-1], atol=TOLERANCE, err_msg=str(year)
+        )
+        # Property 2.
+        tier = np.clip(
+            np.searchsorted(thresholds, seen, side="right") - 1, 0, len(initial) - 1
+        )
+        slope = (final - initial) / np.diff(thresholds)
+        assert (rate >= initial[tier] - TOLERANCE).all(), year
+        assert (rate <= final[tier] + TOLERANCE).all(), year
+        for upper, top, rise in zip(thresholds[1:], final, slope):
+            below = rate[x == upper - EPSILON]
+            assert (top - below >= -TOLERANCE).all(), year
+            assert (top - below <= rise * EPSILON + TOLERANCE).all(), year
+        line = initial[tier] + slope[tier] * (seen - thresholds[tier])
+        assert (np.abs(rate - line) <= ROUNDING / 2 + TOLERANCE).all(), year
+        # Property 3.
+        assert (np.diff(rate) >= -TOLERANCE).all(), year
+
+
+@settings(
+    max_examples=6,
+    deadline=None,
+    derandomize=True,
+    suppress_health_check=[HealthCheck.too_slow, HealthCheck.data_too_large],
+)
+@given(
+    # Fixed incomes in four tiers, so every example compares distinct incomes.
+    st.lists(st.integers(0, 70_000), max_size=60).map(
+        lambda drawn: sorted([10_000, 25_000, 40_000, 60_000, *drawn])
+    ),
+    st.integers(1_000, 20_000),
+)
+def test_required_contribution_rises_with_income(incomes, slcsp):
+    simulation = build(
+        [
+            {"aca_magi": income, "slcsp": slcsp, "tax_unit_is_filer": True}
+            for income in incomes
+        ],
+        CONTRIBUTION_YEARS,
+    )
+    income = np.array(incomes, dtype=float)
+    for year in CONTRIBUTION_YEARS:
+        fraction = np.asarray(simulation.calculate("aca_magi_fraction", year))
+        rate = np.asarray(
+            simulation.calculate("aca_required_contribution_percentage", year)
+        )
+        credit = np.asarray(simulation.calculate("aca_ptc_before_filing_gate", year))
+        within = fraction <= 4
+        contribution = (income * rate)[within]
+        # Property 4.
+        assert (np.diff(contribution) >= -1e-6).all(), year
+        assert (np.diff(credit[within]) <= 1e-6).all(), year
diff --git a/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml b/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml
index 2214672a9e5..ea6ec85cef9 100644
--- a/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_ptc.yaml
@@ -276,3 +276,148 @@
   output:
     is_aca_ptc_eligible: [false]
     aca_ptc: 0
+
+# 2027 cases derive aca_required_contribution_percentage from the Rev. Proc.
+# 2026-26 section 3.01 table. Household income is a multiple of the 2026 HHS
+# poverty guideline ($15,960 for one person), the prior-year guideline that
+# applies to 2027 coverage.
+- name: 2027 ACA PTC at 100 percent FPL uses the flat 2.15 percent.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    is_aca_ptc_eligible: true
+    slcsp: 8_256
+    aca_magi: 15_960
+    aca_magi_fraction: 1.00
+    tax_unit_is_filer: true
+  output:
+    aca_required_contribution_percentage: 0.0215
+    aca_ptc: 7_912.86  # 8_256 - 0.0215 * 15_960 = 8_256 - 343.14
+
+- name: 2027 ACA PTC at 133 percent FPL uses the 3.23 percent initial percentage.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    is_aca_ptc_eligible: true
+    slcsp: 8_256
+    aca_magi: 21_226.80
+    aca_magi_fraction: 1.33
+    tax_unit_is_filer: true
+  output:
+    aca_required_contribution_percentage: 0.0323
+    aca_ptc: 7_570.37  # 8_256 - 0.0323 * 21_226.80 = 8_256 - 685.63
+
+- name: 2027 ACA PTC at 150 percent FPL uses 4.3 percent.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    is_aca_ptc_eligible: true
+    slcsp: 8_256
+    aca_magi: 23_940
+    aca_magi_fraction: 1.50
+    tax_unit_is_filer: true
+  output:
+    aca_required_contribution_percentage: 0.043
+    aca_ptc: 7_226.58  # 8_256 - 0.043 * 23_940 = 8_256 - 1_029.42
+
+- name: 2027 ACA PTC at 200 percent FPL uses 6.78 percent (Covered California OE27 example).
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    is_aca_ptc_eligible: true
+    slcsp: 8_256
+    aca_magi: 31_920
+    aca_magi_fraction: 2.00
+    tax_unit_is_filer: true
+  output:
+    aca_required_contribution_percentage: 0.0678
+    aca_ptc: 6_091.82  # 8_256 - 0.0678 * 31_920 = 8_256 - 2_164.18
+
+- name: 2027 ACA PTC at 275 percent FPL interpolates to 9.44 percent.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    is_aca_ptc_eligible: true
+    slcsp: 8_256
+    aca_magi: 43_890
+    aca_magi_fraction: 2.75
+    tax_unit_is_filer: true
+  output:
+    aca_required_contribution_percentage: 0.0944
+    aca_ptc: 4_112.78  # 8_256 - 0.0944 * 43_890 = 8_256 - 4_143.22
+
+- name: 2027 ACA PTC at 350 percent FPL uses the flat 10.22 percent.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    is_aca_ptc_eligible: true
+    slcsp: 8_256
+    aca_magi: 55_860
+    aca_magi_fraction: 3.50
+    tax_unit_is_filer: true
+  output:
+    aca_required_contribution_percentage: 0.1022
+    aca_ptc: 2_547.11  # 8_256 - 0.1022 * 55_860 = 8_256 - 5_708.89
+
+- name: 2027 ACA PTC floors at zero when the 10.22 percent contribution exceeds the benchmark.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    is_aca_ptc_eligible: true
+    slcsp: 6_000
+    aca_magi: 62_244
+    aca_magi_fraction: 3.90
+    tax_unit_is_filer: true
+  output:
+    aca_required_contribution_percentage: 0.1022
+    aca_ptc: 0  # 0.1022 * 62_244 = 6_361.34 > 6_000
+
+- name: 2027 ACA PTC derives 200 percent FPL from income and the 2026 poverty guideline.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    people:
+      person1:
+        age: 40
+        is_aca_ptc_eligible: true
+    tax_units:
+      tax_unit:
+        members: [person1]
+        aca_magi: 31_920
+        slcsp: 8_256
+        tax_unit_is_filer: true
+    households:
+      household:
+        members: [person1]
+        state_code: TX
+  output:
+    aca_magi_fraction: 2.00  # 31_920 / 15_960 (2026 guideline, one person)
+    aca_required_contribution_percentage: 0.0678
+    aca_ptc: 6_091.82  # 8_256 - 0.0678 * 31_920
+
+- name: 2027 ACA PTC for a married couple at 250 percent FPL uses 8.66 percent.
+  absolute_error_margin: 0.01
+  period: 2027
+  input:
+    people:
+      person1:
+        age: 40
+        is_aca_ptc_eligible: true
+      person2:
+        age: 40
+        is_aca_ptc_eligible: true
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        aca_magi: 54_100
+        slcsp: 15_000
+        tax_unit_is_filer: true
+        filing_status: JOINT
+    households:
+      household:
+        members: [person1, person2]
+        state_code: TX
+  output:
+    aca_magi_fraction: 2.50  # 54_100 / 21_640 (2026 guideline, two people)
+    aca_required_contribution_percentage: 0.0866
+    aca_ptc: 10_314.94  # 15_000 - 0.0866 * 54_100 = 15_000 - 4_685.06
diff --git a/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml b/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml
index 2bb9eedbbe6..0516ccdc7c5 100644
--- a/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/aca/ptc/aca_required_contribution_percentage.yaml
@@ -197,3 +197,133 @@
     aca_magi_fraction: 4.01
   output:
     aca_required_contribution_percentage: 0
+
+# 2027: Rev. Proc. 2026-26 section 3.01 table (initial -> final percentage):
+# under 133% 2.15 -> 2.15; 133-150% 3.23 -> 4.3; 150-200% 4.3 -> 6.78;
+# 200-250% 6.78 -> 8.66; 250-300% 8.66 -> 10.22; 300-400% 10.22 -> 10.22.
+- name: 2027 ACA contribution percentage is flat 2.15 percent at 100 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.0
+  output:
+    aca_required_contribution_percentage: 0.0215
+
+- name: 2027 ACA contribution percentage is still 2.15 percent at 132 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.32
+  output:
+    aca_required_contribution_percentage: 0.0215
+
+- name: 2027 ACA contribution percentage jumps to 3.23 percent at 133 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.33
+  output:
+    aca_required_contribution_percentage: 0.0323
+
+- name: 2027 ACA contribution percentage interpolates within the 133-150 percent band.
+  # 3.23 + (1.40 - 1.33) / (1.50 - 1.33) * (4.3 - 3.23) = 3.6706%, which
+  # 26 CFR 1.36B-3(g)(1) rounds to 3.67%.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.40
+  output:
+    aca_required_contribution_percentage: 0.0367
+
+- name: 2027 ACA contribution percentage is 4.3 percent at 150 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.50
+  output:
+    aca_required_contribution_percentage: 0.043
+
+- name: 2027 ACA contribution percentage at the midpoint of the 150-200 percent band.
+  # 4.3 + 0.5 * (6.78 - 4.3) = 5.54%.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.75
+  output:
+    aca_required_contribution_percentage: 0.0554
+
+- name: 2027 ACA contribution percentage at 199 percent FPL, the top of the 150-200 percent band.
+  # 4.3 + (1.99 - 1.50) / (2.00 - 1.50) * (6.78 - 4.3) = 6.7304%, which
+  # 26 CFR 1.36B-3(g)(1) rounds to 6.73%.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 1.99
+  output:
+    aca_required_contribution_percentage: 0.0673
+
+- name: 2027 ACA contribution percentage is 6.78 percent at 200 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 2.00
+  output:
+    aca_required_contribution_percentage: 0.0678
+
+- name: 2027 ACA contribution percentage at the midpoint of the 200-250 percent band.
+  # 6.78 + 0.5 * (8.66 - 6.78) = 7.72%.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 2.25
+  output:
+    aca_required_contribution_percentage: 0.0772
+
+- name: 2027 ACA contribution percentage is 8.66 percent at 250 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 2.50
+  output:
+    aca_required_contribution_percentage: 0.0866
+
+- name: 2027 ACA contribution percentage at the midpoint of the 250-300 percent band.
+  # 8.66 + 0.5 * (10.22 - 8.66) = 9.44%.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 2.75
+  output:
+    aca_required_contribution_percentage: 0.0944
+
+- name: 2027 ACA contribution percentage is 10.22 percent at 300 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 3.00
+  output:
+    aca_required_contribution_percentage: 0.1022
+
+- name: 2027 ACA contribution percentage is flat 10.22 percent at 350 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 3.50
+  output:
+    aca_required_contribution_percentage: 0.1022
+
+- name: 2027 ACA contribution percentage is 10.22 percent at 400 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.0
+  output:
+    aca_required_contribution_percentage: 0.1022
+
+- name: 2027 ACA contribution percentage is zero above 400 percent FPL.
+  period: 2027
+  absolute_error_margin: 0.00001
+  input:
+    aca_magi_fraction: 4.01
+  output:
+    aca_required_contribution_percentage: 0