Premium cap for maximum "out-of-pocket" pay will be established [b]for people with incomes up to 400 percent of FPL.[/b][90][91] Section 1401 of PPACA explains that the subsidy will be provided as an advancable, refundable tax credit[92] and gives a formula for its calculation.[93] Refundable tax credit is a way to provide government benefit to people even with no tax liability[94] (example: Child Tax Credit). According to White House and Congressional Budget Office figures, the maximum share of income that enrollees would have to pay for the "silver" healthcare plan [b]would vary depending on their income relative to the federal poverty level[/b], as follows:[23][95] for families with income 133–150% of FPL will be 3-4% of income, for families with income of 150–200% of FPL will be 4-6.3% of income, for families with income 200–250% of FPL will be 6.3-8.05% of income, for families with income 250-300% of FPL will be 8.05-9.5% of income, for families with income from 300 to 400% of FPL will be 9.5% of income.[20][21][22][96] In 2016,the federal poverty level is projected to equal about $11,800 for a single person and about $24,000 for family of four.[95] See Subsidy Calculator for specific dollar amount