To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6074 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 6074

To amend the Internal Revenue Code of 1986 to extend the enhancement of 
                  the health care premium tax credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 18, 2025

Ms. Underwood introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the enhancement of 
                  the health care premium tax credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF ENHANCEMENT OF HEALTH CARE PREMIUM TAX CREDIT.

    (a) Extension of Rules To Increase Premium Assistance Amounts.--
Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 
1986 is amended--
            (1) in the heading, by striking ``through 2025'' and 
        inserting ``through 2028'', and
            (2) in the matter preceding subclause (I), by striking 
        ``before January 1, 2026'' and inserting ``before January 1, 
        2029''.
    (b) Extension of Rule To Allow Credit to Taxpayers Whose Household 
Income Exceeds 400 Percent of Poverty Line.--Subparagraph (E) of 
section 36B(c)(1) of such Code is amended--
            (1) in the heading, by striking ``through 2025'' and 
        inserting ``through 2028'', and
            (2) by striking ``before January 1, 2026'' and inserting 
        ``before January 1, 2029''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
                                 <all>