[Page H4668]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

H.R. 1834

                        Offered by: Mr. McGovern

       Amendment No. 1: Strike all after the enacting clause and 
     insert the following:

     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.