[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3413 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 3413

  To amend the Internal Revenue Code of 1986 to extend the credit for 
            health insurance costs of eligible individuals.


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                   IN THE SENATE OF THE UNITED STATES

                           December 16, 2021

Mr. Brown (for himself and Mr. Portman) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to extend the credit for 
            health insurance costs of eligible individuals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF HEALTH COVERAGE TAX CREDIT.

    (a) In General.--Subparagraph (B) of section 35(b)(1) of the 
Internal Revenue Code of 1986 is amended by striking ``January 1, 
2022'' and inserting ``January 1, 2026''.
    (b) Effective Date.--The amendment made by this section shall apply 
to coverage months beginning after December 31, 2021.
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