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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 3391 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 3391
To amend the Internal Revenue Code of 1986 to extend and modify the
enhanced premium tax credits, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
December 9, 2025
Mr. Husted 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 and modify the
enhanced premium tax 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. SHORT TITLE.
This Act may be cited as the ``Accountability for Better Care Act
of 2025''.
SEC. 2. EXTENSION AND MODIFICATION OF CREDIT.
(a) In General.--Subparagraph (E) of section 36B(c)(1) of the
Internal Revenue Code of 1986 is amended--
(1) by striking ``2025'' in the heading and inserting
``2027'',
(2) by striking ``January 1, 2026, subparagraph (A)'' and
inserting ``January 1, 2028--
``(i) except as provided in clause (ii),
subparagraph (A)'',
(3) by striking the period at the end and inserting ``,
and'', and
(4) by adding at the end the following new clause:
``(ii) in the case of such a year beginning
after December 31, 2026, subparagraph (A) shall
be applied by substituting `600 percent' for
`400 percent'.''.
(b) Applicable Percentages.--Clause (iii) of section 36B(b)(3)(A)
of the Internal Revenue Code of 1986 is amended--
(1) by striking ``2025'' in the heading and inserting
``2027'',
(2) by striking ``January 1, 2026'' and inserting ``January
1, 2028'', and
(3) by striking the last row of the table contained in
subclause (II) thereof and inserting the following new rows:
------------------------------------------------------------------------
``in the case of taxable years beginning 8.5 8.5
before January 1, 2026, 400.0 percent and
higher.......................................
400.0 percent up to 450.0 percent............. 8.5 8.5
450.0 percent up to 500.0 percent............. 10.5 10.5.
500.0 percent up to 550.0 percent............. 12.5 12.5
550.0 percent up to 600.0 percent............. 14.5 10.5.
600.0 percent................................. 16.5 16.5.''.
------------------------------------------------------------------------
(c) Minimum Monthly Payment.--Subparagraph (A) of section 36B(b)(3)
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new clause:
``(iv) Minimum monthly payment.--In the
case of taxable years beginning after December
31, 2025, the initial and final premium
percentages under clause (iii)(II) shall be
adjusted such that in no case is the premium
assistance amount greater than an amount equal
to the monthly premiums described in paragraph
(2)(A) with respect to the taxpayer, reduced by
$5.''.
(d) Rules Relating to Citizenship.--Subsection (e) of section 36B
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(4) Rules for taxable years after 2025.--In the case of a
taxable year beginning after December 31, 2025, paragraph (1)
shall be applied by substituting `are not citizens of the
United States' for `are individuals who are not lawfully
present or, in the case of aliens who are lawfully present, are
not eligible aliens'.''.
(e) Rules Relating to Coverage of Abortion.--Paragraph (3) of
section 36B(c) is amended by adding at the end the following new
subparagraph:
``(C) Rules relating to coverage of abortion.--
``(i) In general.--A plan which provides
any benefits or coverage for abortions shall
not be treated as a qualified health plan.
``(ii) Exceptions.--Clause (i) shall not
apply with respect to benefits or coverage of
abortions where the life of the mother would be
endangered if the fetus were carried to term,
or the pregnancy is the result of an act of
rape or incest.''.
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
SEC. 3. RULES RELATING TO REDUCED COST-SHARING.
(a) Appropriation.--Section 1402 of the Patient Protection and
Affordable Care Act (42 U.S.C. 18071) is amended by adding at the end
the following new subsection:
``(h) Funding.--There are appropriated, out of any monies in the
Treasury not otherwise appropriated, such sums as may be necessary for
purposes of making payments under this section for plan years beginning
on or after January 1, 2027.''.
(b) Rules Relating to Citizenship.--Section 1402(e) of the Patient
Protection and Affordable Care Act (42 U.S.C. 18071(e)) is amended by
adding at the end the following new paragraph:
``(4) Rules for plan years after 2025.--In the case of a
plan year beginning after December 31, 2025, paragraph (1)
shall be applied by substituting `is not a citizen of the
United States' for `is not lawfully present'.''.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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