[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5258 Introduced in House (IH)]

<DOC>






115th CONGRESS
  2d Session
                                H. R. 5258

  To amend the Internal Revenue Code of 1986 to expand eligibility to 
 receive refundable tax credits for coverage under a qualified health 
                                 plan.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 13, 2018

Mr. DeSaulnier introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to expand eligibility to 
 receive refundable tax credits for coverage under a qualified health 
                                 plan.

    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 ``Affordable Health Insurance for the 
Middle Class Act''.

SEC. 2. EXPANSION OF ELIGIBILITY FOR REFUNDABLE CREDITS FOR COVERAGE 
              UNDER QUALIFIED HEALTH PLANS.

    (a) In General.--Section 36B(c)(1)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``but does not exceed 400 percent''.
    (b) Conforming Amendment.--The table in section 36B(b)(3)(A)(i) of 
the Internal Revenue Code of 1986 is amended by striking ``up to 400%'' 
and inserting ``or higher''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>