I know this has been a moving target, but I was trying to understand this comment: "What personal credit that taxpayer qualifies for should not affect the amount of the reimbursement."

"If a small business doesn’t offer a group health insurance plan, a QSEHRA will let the business reimburse employees, tax-free, for some or all of the cost of purchasing individual market health insurance, on-exchange or off-exchange (if the plan is purchased on-exchange, the employee could still be eligible for a premium subsidy, but the value of the QSEHRA is considered when determining affordability of the coverage, and the amount of the ACA subsidy is reduced by the amount that the employee receives from the employer through the QSEHRA).

"Using a QSEHRA, the maximum amount that an employer can reimburse in 2020 is $5,250 for a single employee's coverage, and $10,600 for family coverage (these amounts are indexed by the IRS each year). The maximum reimbursement is also prorated by month, so an employee hired in the middle of the year would only be eligible for a prorated amount of the maximum annual reimbursement."

From: https://www.verywellhealth.com/employer-reimbursal-of-individual-premiums-4065150

"Under IRS guidance related to implementation of the Affordable Care Act (ACA), employers were not allowed to directly reimburse employees for the cost of individual market health insurance. This was true for both small and large groups, and employers faced steep fines for noncompliance.

But the 21st Century Cures Act opened the door for small employers to start reimbursing employees for individual market health insurance premiums as of 2017. And the Trump administration finalized new regulations in 2019 that allow employers of any size to reimburse employees for the cost of individual market coverage, starting in 2020."