H.R. 5145

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to extend the enhanced premium tax credit, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · September 4, 2025 · Sponsor: Mrs. Kiggans of Virginia · Committee: Committee on Ways and Means

Table of contents

• H.R. 5145
  • SEC. 1. Short title
  • SEC. 2. Extension of enhanced premium tax credit

SEC. 1. Short title

• This Act may be cited as the Bipartisan Premium Tax Credit Extension Act.

SEC. 2. Extension of enhanced premium tax credit

• (a) Extension of rules To increase premium assistance amounts
  • Clause (iii) of of the Internal Revenue Code of 1986 is amended— section 36B(b)(3)(A)
    • in the heading, by striking and inserting , and
    • in the matter preceding subclause (I), by striking before January 1, 2026and inserting before January 1, 2027.
• (b) Extension of rule To allow credit to taxpayers whose household income exceeds percent of poverty line
  • Subparagraph (E) of section 36B(c)(1) of such Code is amended—
  • Extension of rule To allow credit to taxpayers whose household income exceeds percent of poverty line
    • in the heading, by striking and inserting , and
    • by striking before January 1, 2026and inserting before January 1, 2027.
• (c) Effective date
  • The amendments made by this section shall apply to taxable years beginning after December 31, 2025.