Workers who have access to an affordable employer-sponsored health plan that meets Obamacare's coverage standards, but decline to participate in the plan, don't qualify for premium tax credits for insurance they purchase on an exchange. This restriction does not apply to retirees who are otherwise ineligible for Medicare. They can forgo the option for retiree coverage under their former employer's plan and get tax credits for coverage bought on an exchange if they meet the income limits. For 2016, those are up to $47,080 for singles and upt to $63,720 for couples.