[Congressional Record Volume 172, Number 49 (Wednesday, March 18, 2026)]
[Senate]
[Page S1275]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4612. Mr. HICKENLOOPER submitted an amendment intended to be 
proposed by him to the bill S. 1383, to establish the Veterans Advisory 
Committee on Equal Access, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. EXTENSION OF ENHANCEMENT OF HEALTH CARE 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) in the heading, by striking ``through 2025'' and 
     inserting ``through 2027'', and
       (2) in the matter preceding subclause (I), by striking 
     ``before January 1, 2026'' and inserting ``before January 1, 
     2028''.
       (b) Extension of Rule to Allow Credit to Taxpayers Whose 
     Household Income Exceeds 400 Percent of Poverty Line.--
     Subparagraph (E) of section 36B(c)(1) of the Internal Revenue 
     Code of 1986 is amended--
       (1) in the heading, by striking ``through 2025'' and 
     inserting ``through 2027'', and
       (2) by striking ``before January 1, 2026'' and inserting 
     ``before January 1, 2028''.
       (c) Effective Date.--The amendments made by subsections (a) 
     and (b) shall apply to taxable years beginning after December 
     31, 2025.
       (d) Rescission.--Of the unobligated balances of the amounts 
     appropriated to U.S. Immigration and Customs Enforcement for 
     fiscal year 2026, $75,000,000,000 is rescinded.
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