Yes, you can apply for a marketplace plan, and if otherwise eligible you may receive premium tax credits. However, you must inform the marketplace about the availability of the HRA and the amount you receive in tax credits must be reduced by the amount of your employer’s contribution to your HRA. (26 U.S.C. § 9831; 42 U.S.C. § 18081); 26 U.S.C. § 36B (c)(4).