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Under the Patient Protection and Affordable Care Act, premium tax credits will take effect January 2014, following an enrollment period that begins this October. The tax credits will be determined on a sliding scale based on income.

The subsidies have been a hot-button issue for critics of the law, who point out that those receiving subsidies may be surprised by taxes if they don't accurately predict their next year's income. Eligibility for the tax credit is based on the previous year's salary, and a mid-year pay bump could result in too high of a subsidy, which would have to be paid back.

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