Nearly 26 million Americans will be eligible for premium tax credits that will help them pay for health coverage through the Patient Protection and Affordable Care Act, according to a new report.

The report from the national health consumer organization Families USA focuses on the consequences of one of health reform’s central provisions.

The tax credits under PPACA will be determined on a sliding scale based on income. People with the lowest incomes will receive the largest tax credits, ensuring that those who need it most will get the greatest financial assistance. Premium tax credits take effect in January 2014, following an open enrollment period that begins in October of this year.