S. 2824
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.
IN THE SENATE OF THE UNITED STATES · September 16, 2025 · Sponsor: Ms. Murkowski · Committee: Committee on Finance
Table of contents
SEC. 1. Extension of temporary enhanced premium credits
- (a) In general
- Clause (iii) of of the Internal Revenue Code of 1986 is amended— section 36B(b)(3)(A)
- by striking
January 1, 2026and insertingJanuary 1, 2028, and - by striking in the heading and inserting .
- by striking
- Clause (iii) of of the Internal Revenue Code of 1986 is amended— section 36B(b)(3)(A)
- (b) Taxpayers whose household income exceeds 400 percent of the poverty line
- of the Internal Revenue Code of 1986 is amended— Section 36B(c)(1)(E)
- by striking
January 1, 2026and insertingJanuary 1, 2028, and - by striking in the heading and inserting .
- by striking
- of the Internal Revenue Code of 1986 is amended— Section 36B(c)(1)(E)
- (c) Effective date
- The amendments made by this section shall apply to taxable years beginning after December 31, 2025.