Extends the enhanced tax credits that help people pay for health insurance premiums through 2028, and keeps them available to households with incomes above 400 percent of the poverty line.

• Changes the 2025 and 2026 deadlines in Section 36B of the Internal Revenue Code to 2028 and January 1, 2029, extending the enhanced premium assistance amounts.
• Extends the rule that lets taxpayers whose household income exceeds 400 percent of the poverty line claim the credit, through 2028.
• Applies to taxable years beginning after December 31, 2025.

• Appropriations Committee (House)
• Oversight and Government Reform Committee (House)
• Budget Committee (House)
• Energy and Commerce Committee (House)
• Ethics Committee (House)
• Rules Committee (House)
• Ways and Means Committee (House)
• Veterans' Affairs Committee (House)
• Economic Opportunity Subcommittee
• Disability Assistance and Memorial Affairs Subcommittee
• Financial Services Committee (House)
• Homeland Security Committee (House)
• Transportation and Maritime Security Subcommittee
• Judiciary Committee (House)
• Small Business Committee (House)
• Intelligence (Permanent Select) Committee (House)
• Foreign Affairs Committee (House)
• Education and Workforce Committee (House)
• Science, Space, and Technology Committee (House)
• Agriculture Committee (House)
• Transportation and Infrastructure Committee (House)
• Economic Development, Public Buildings, and Emergency Management Subcommittee
• Committee on House Administration (House)
• Natural Resources Committee (House)
• Armed Services Committee (House)

Congress