Yes, the taxable portion of IRA Distributions count as income for the preimium credit.
"For purposes of the premium tax credit, your household income is your modified adjusted gross income plus that of every other member of your family (see question 6) who is required to file a federal income tax return. Modified adjusted gross income is the adjusted gross income on your federal income tax return plus any excluded foreign income, nontaxable Social Security benefits (including tier 1 railroad retirement benefits), and tax-exempt interest received or accrued during the taxable year. It does not include Supplemental Security Income (SSI)." Reference: https://www.irs.gov/affordable-care-act/individuals-and-families/questions-and-answers-on-the-premiu...
