[Congressional Record Volume 167, Number 42 (Friday, March 5, 2021)]
[Senate]
[Page S1291]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1004. Mr. TOOMEY (for himself and Mr. Daines) submitted an 
amendment intended to be proposed to amendment SA 891 proposed by Mr. 
Schumer (for himself, Mr. Wyden, Mrs. Murray, Mr. Brown, Mr. Peters, 
Mr. Cardin, Ms. Cantwell, Ms. Stabenow, Mr. Tester, Mr. Menendez, Mr. 
Schatz, Mr. Carper, Mr. Leahy, and Mr. Sanders) to the bill H.R. 1319, 
to provide for reconciliation pursuant to title II of S. Con. Res. 5; 
which was ordered to lie on the table; as follows:

        Strike section 9661 and insert the following:

     SEC. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM 
                   ASSISTANCE FOR CONSUMERS.

       (a) In General.--Section 36B(b)(3)(A) of the Internal 
     Revenue Code of 1986 is amended by adding at the end the 
     following new clause:
       ``(iii) Temporary percentages for 2021 and 2022.--In the 
     case of a taxable year beginning in 2021 or 2022--

       ``(I) clause (ii) shall not apply for purposes of adjusting 
     premium percentages under this subparagraph, and
       ``(II) the following table shall be applied in lieu of the 
     table contained in clause (i):


------------------------------------------------------------------------
  ``In the case of household  income
 (expressed as  a percent of poverty     The initial        The final
  line)  within the following income       premium           premium
                tier:                  percentage is--   percentage is--
------------------------------------------------------------------------
Up to 150.0 percent..................              0.0              0.0
150.0 percent up to 200.0 percent....              0.0              2.0
200.0 percent up to 250.0 percent....              2.0              4.0
250.0 percent up to 300.0 percent....              4.0              6.0
300.0 percent up to 400.0 percent....              6.0              8.5
400.0 percent up to 750.0 percent....              8.5           8.5''.
------------------------------------------------------------------------

       (b) Conforming Amendment.--Section 36B(c)(1) of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following new subparagraph:
       ``(E) Temporary rule for 2021 and 2022.--In the case of a 
     taxable year beginning in 2021 or 2022, subparagraph (A) 
     shall be applied by substituting `750 percent' for `400 
     percent'.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.
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