CMS Friday released new guidance ensuring that consumers will continue to receive their advanced premium tax credits (APTCs) if they did not file tax returns and reconcile subsidies for plan years 2021 and 2022 due to ongoing IRS processing delays stemming from the COVID-19 public health emergency, and the provision in the American Rescue plan that paused the reconciliation requirement for 2020. Under the Affordable Care Act, premium tax credits are based on consumers’ estimated income and that amount must...