119 S3102 IS: To amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes. U.S. Senate 2025-11-04 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.

II 119th CONGRESS 1st Session S. 3102 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.

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.

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.