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HR 6074119th CongressIn Committee
To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.
Introduced: Nov 18, 2025
Sponsor: Rep. Underwood, Lauren [D-IL-14] (D-Illinois)
Standard Summary
Comprehensive overview in 1-2 paragraphs
This bill extends the enhanced health care premium tax credit provisions through 2028, maintaining the increased premium assistance amounts and allowing the credit for taxpayers with household income exceeding 400 percent of the poverty line.
Key Points
- 1Extends enhanced premium assistance amounts through 2028
- 2Allows premium tax credit for taxpayers with income over 400% of poverty line through 2028
- 3Amends Internal Revenue Code sections 36B(b)(3)(A) and 36B(c)(1)
- 4Changes effective for taxable years beginning after December 31, 2025
- 5Maintains existing credit enhancement structure
Impact Areas
Health care affordabilityTax creditsACA marketplace plansLow and middle-income taxpayersHealth insurance premiums
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