[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5145 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 5145

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


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 4, 2025

Mrs. Kiggans of Virginia (for herself, Mr. Suozzi, Mr. Fitzpatrick, Mr. 
Ciscomani, Mr. Bresnahan, Mr. Gimenez, Mr. Valadao, Mrs. Kim, Mr. Hurd 
 of Colorado, Mr. Kean, Mr. Golden of Maine, Mr. Lawler, Mr. Davis of 
 North Carolina, Ms. Perez, and Ms. Salazar) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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 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 2026'', and
            (2) in the matter preceding subclause (I), by striking 
        ``before January 1, 2026'' and inserting ``before January 1, 
        2027''.
    (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 2026'', and
            (2) by striking ``before January 1, 2026'' and inserting 
        ``before January 1, 2027''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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