A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2824 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 2824

  To amend the Internal Revenue Code of 1986 to extend the temporary 
                       enhanced premium credits.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 16, 2025

 Ms. Murkowski introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to extend the temporary 
                       enhanced premium credits.

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

SECTION 1. EXTENSION OF TEMPORARY ENHANCED PREMIUM CREDITS.

    (a) In General.--Clause (iii) of section 36B(b)(3)(A) of the 
Internal Revenue Code of 1986 is amended--
            (1) by striking ``January 1, 2026'' and inserting ``January 
        1, 2028'', and
            (2) by striking ``2025'' in the heading and inserting 
        ``2027''.
    (b) Taxpayers Whose Household Income Exceeds 400 Percent of the 
Poverty Line.--Section 36B(c)(1)(E) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``January 1, 2026'' and inserting ``January 
        1, 2028'', and
            (2) by striking ``2025'' in the heading and inserting 
        ``2027''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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