A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 3102 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 3102

  To amend the Internal Revenue Code of 1986 to extend the temporary 
           enhanced premium credits, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            November 4, 2025

   Mr. Welch 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, and for other purposes.

    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.

SEC. 2. EXTENSION OF OPEN ENROLLMENT PERIOD FOR PLAN YEAR 2026.

    With respect to plan year 2026, the annual open enrollment period 
required to be provided by the Exchanges under section 1311(c)(6) of 
the Patient Protection and Affordable Care Act (42 U.S.C. 18031(c)(6)) 
shall extend until January 15, 2026.
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