Health care act uses more types of income for subsidizing low income. Language states they will add certain nontaxable "tax sheltered" assets that would not be considered for tax purposes. Ira's are tax shelters but I don't find specific rules about IRA's. Will low income individuals be forced to take money from IRA and be penalized for early withdrawal, does the gain only in these funds count toward income even though the money can not be spent without penalty.

My understanding is that subsidies for low income earners are based on one's income versus the federal poverty level. If you take a withdrawal from an IRA then that may well count as income that may make you ineligible for subsidy, but if you don't take a withdrawal then you have no income from your IRA.