[Congressional Record Volume 171, Number 208 (Wednesday, December 10, 2025)]
[Senate]
[Page S8627]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3959. Ms. COLLINS submitted an amendment intended to be proposed 
by her to the bill S. 3385, to amend the Internal Revenue Code of 1986 
to extend the enhancement of the health care premium tax credit; which 
was ordered to lie on the table; as follows:

       Strike section 2 and insert the following:

     SEC. 2. EXTENSION OF ENHANCED 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) by striking ``January 1, 2026'' and inserting ``January 
     1, 2028'', and
       (2) by striking ``2025'' in the heading and inserting 
     ``2027''.
       (b) Modification of Income Eligibility Limit.--
       (1) In general.--Section 36B(c)(1)(A) of the Internal 
     Revenue Code 1986 is amended--
       (A) by striking ``a taxpayer whose household income'' and 
     inserting ``a taxpayer whose--
       ``(i) household income'', and
       (B) by striking the period at the end and inserting the 
     following ``, and
       ``(ii) whose modified adjusted gross income does not 
     exceed--

       ``(I) $200,000, in the case of a joint return,
       ``(II) $150,000, in the case of a head of household, or
       ``(III) $100,000, in any other case.''.

       (2) Conforming amendment.--Section 36B(c)(1) is amended by 
     striking subparagraph (E).
       (c) Minimum Monthly Premium Contribution.--Section 
     36B(b)(2)(A) of the Internal Revenue Code of 1986 is amended 
     by inserting ``, reduced by $5'' after ``1311 of the Patient 
     Protection and Affordable Care Act''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2025.
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