I would do it if I could. It's a law and there is nothing wrong with taking advantage of all available tax breaks legally.Now I get this picture of the (currently 8) group of us under 60s huddled together in the 0% range with a little sign that says "Will keep MAGI low for ACA" and a tin cup out. The 30% people walking by, keeping a comfortable distance, but dropping a coin in our cup.