Nearly 26 million Americans will be eligible for premium taxcredits that will help them pay for health coverage through thePatient Protection and Affordable Care Act, according to a newreport.

The report from the national health consumer organizationFamilies USA focuses on the consequences of one of health reform’scentral provisions.

The tax credits under PPACA will be determined on a slidingscale based on income. People with the lowest incomes will receivethe largest tax credits, ensuring that those who need it most willget the greatest financial assistance. Premium tax credits takeeffect in January 2014, following an open enrollment period thatbegins in October of this year.

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