January 12, 2026
Received
January 15, 2026
Returned to the House of Representatives by unanimous consent
January 26 (legislative day, January 15), 2026
Received
February 9, 2026
Read the first time
February 10, 2026
Read the second time and placed on the calendar
To advance policy priorities that will break the gridlock.
Section 1. 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)
in the heading, by striking through 2025
and inserting through 2028
, and
(2)
in the matter preceding subclause (I), by striking before January 1, 2026
and inserting before January 1, 2029
.
(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 such Code is amended—
(1)
in the heading, by striking through 2025
and inserting through 2028
, and
(2)
by striking before January 1, 2026
and inserting before January 1, 2029
.
(c) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.