Implementation of “Eligibility Redeterminations,” Section 71107 of the “Working Families Tax Cut” Legislation (Public Law 119-21) (SMD 26-001)
On July 4, 2025, President Trump signed Public Law 119-21, also known as the “One Big Beautiful Bill Act,” which CMS refers to as the “Working Families Tax Cut” (WFTC) legislation, into law. This State Medicaid Director letter (SMDL) is one of a series of guidance documents discussing implementation of specific sections of the WFTC legislation. The purpose of this letter is to describe the changes to eligibility redeterminations made by Section 71107 of the WFTC legislation.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: March 06, 2026
DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.