Published: June 23, 2026.
CSR is the cost sharing reduction. It lowers deductibles, copayments, and out of pocket maximums on Silver Marketplace plans for households with income between 100 and 250 percent of the federal poverty level.
Key Takeaways
- CSR is the cost sharing reduction. It lowers deductibles, copayments, and out of pocket maximums on Silver Marketplace plans for households with income between 100 and 250 percent of the federal poverty level.
- CSR is not a premium subsidy. APTC handles premiums on any metal tier. CSR only improves cost sharing on Silver plans. That is why Silver often beats Bronze for CSR eligible clients even when Bronze has a lower gross premium.
- CSR levels vary by FPL band. Households between 100 and 150 percent FPL receive the strongest reductions. Between 150 and 200 percent FPL, reductions are moderate. Between 200 and 250 percent FPL, a smaller CSR tier applies.
- Clients must enroll in a Silver plan on the Marketplace to receive CSR. Off Marketplace Silver plans do not include CSR even when the client would otherwise qualify.
CSR is not a premium subsidy. APTC handles premiums on any metal tier. CSR only improves cost sharing on Silver plans. That is why Silver often beats Bronze for CSR eligible clients even when Bronze has a lower gross premium.
CSR levels vary by FPL band. Households between 100 and 150 percent FPL receive the strongest reductions. Between 150 and 200 percent FPL, reductions are moderate. Between 200 and 250 percent FPL, a smaller CSR tier applies.
Clients must enroll in a Silver plan on the Marketplace to receive CSR. Off Marketplace Silver plans do not include CSR even when the client would otherwise qualify.
Related field notes
- APTC vs CSR: what brokers must know
- ACA metal tiers explained: Bronze, Silver, Gold, Platinum
- Do I qualify for an ACA subsidy? 2026 income limits and eligibility
Related glossary terms
- APTC (Advance Premium Tax Credit)
- SLCSP (Second Lowest Cost Silver Plan)
- FPL (Federal Poverty Level)
- Metal tiers
FAQ
Common broker questions about this term.
Can CSR apply to Gold or Bronze plans?
No. CSR applies only to Silver Marketplace plans. APTC can apply to any metal tier, but CSR cost sharing improvements are Silver only.
What happens to CSR if income increases mid year?
The client should report income changes to the Marketplace. CSR eligibility is tied to annual household income. Underpayment of CSR can create reconciliation issues at tax time.
Do all Silver plans offer the same CSR?
CSR eligible Silver plans are specially filed variants. The Marketplace applies the correct CSR variant based on the household FPL percentage at enrollment.
