It's based on HHS poverty levels.
Actually, that's LOWER than I assumed.
I assumed $200 per month, per person, flat household rate.
But $186 vs $200?? $14 bucks for a single person is not much.
OTOH, $156 per child is not as good as $200, but I still think my Pastor (nine children) will be happy as punch that he's not getting penalized (paying the same taxes as me, no children).
And I'm kosher with that... right now, the Tax System starves him to death. We pay him well enough, but I'm still amazed he gets by.