No. A tobacco surcharge is not covered by the health insurance premium tax credits.

If you qualify for premium tax credits, the credit amount will be based on the premium before the tobacco surcharge is applied, meaning you would have to pay the entire additional tobacco surcharge. For example, say the regular premium for a policy is $200 per month and you qualify for a premium tax credit of $75, but you are subject to a 50% tobacco use surcharge, which adds $100 to the base premium. Your $75 tax credit will be applied to the regular $200 per month premium, meaning you would have to pay $225 for that policy ($200 for the regular premium, minus $75 for your premium tax credit, plus $100 for the tobacco surcharge).