(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.