How to calculate adjusted gross income to determine premium tax credit -- does employer 40lk contribution factor into the amount?

My question has to do with calculating adjusted gross income for purposes of (1) either determining the amount of you ACA Premium Tax Credit OR (2) determining whether you qualify for an Essential 1 Plan as a lower income worker.

 

When calculating my adjusted gross income, do I list my income before or after  the amount deducted from my weekly pay check for my 401k contribution?

 

When i called my state's health exchange, they didn't have an answer. They suggested I consult an accountant. This should seem like a reasonably simple question to answer?

 

Thanks for the assistance.