119 HR 6074 IH: To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit. U.S. House of Representatives 2025-11-18 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 6074IN THE HOUSE OF REPRESENTATIVESNovember 18, 2025Ms. Underwood introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

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.