Published: June 23, 2026.
SLCSP is the second lowest cost Silver plan available to a household in its Marketplace rating area for the coverage year. The IRS uses the SLCSP premium as the benchmark when calculating the premium tax credit.
Key Takeaways
- SLCSP is the second lowest cost Silver plan available to a household in its Marketplace rating area for the coverage year. The IRS uses the SLCSP premium as the benchmark when calculating the premium tax credit.
- Marketplace systems rank all Silver plans filed for the household's rating area by premium for the specific ages and tobacco status on the application. The second lowest premium in that ranked list is SLCSP. The lowest Silver plan is not the benchmark.
- SLCSP matters even when the client enrolls in Bronze or Gold. APTC is computed from the benchmark Silver premium, then applied to whichever plan the client selects. Two households with identical income can have different APTC amounts if their rating areas or member ages differ.
- Line 11 on Form 1095-A reports the SLCSP used for reconciliation. Brokers who quote from live CMS data avoid stale benchmarks after carrier exits or mid year filings.
Marketplace systems rank all Silver plans filed for the household's rating area by premium for the specific ages and tobacco status on the application. The second lowest premium in that ranked list is SLCSP. The lowest Silver plan is not the benchmark.
SLCSP matters even when the client enrolls in Bronze or Gold. APTC is computed from the benchmark Silver premium, then applied to whichever plan the client selects. Two households with identical income can have different APTC amounts if their rating areas or member ages differ.
Line 11 on Form 1095-A reports the SLCSP used for reconciliation. Brokers who quote from live CMS data avoid stale benchmarks after carrier exits or mid year filings.
Related field notes
- What is SLCSP and how is it calculated
- SLCSP, APTC, CSR: the three ACA acronyms every broker must master
- APTC vs CSR: what brokers must know
Related glossary terms
FAQ
Common broker questions about this term.
Why the second lowest Silver plan and not the first?
IRS rules specify the second lowest cost Silver plan as the APTC benchmark. The lowest cost Silver premium is not used for the credit calculation.
Does SLCSP change if the client buys Bronze?
No. SLCSP sets the APTC amount regardless of which metal tier the client enrolls in. The benchmark stays Silver even when the enrollment is Bronze or Gold.
Where do brokers find SLCSP for a household?
Run a live Marketplace quote for the household rating area and member ages. QuoteTurbo and CMS plan data return the benchmark Silver premium used in APTC math.
