(a) In general Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended— (1) by striking January 1, 2026 and inserting January 1, 2028, and (2) by striking 2025 in the heading and inserting 2027. (b) Taxpayers whose household income exceeds 400 percent of the poverty line Section 36B(c)(1)(E) of the Internal Revenue Code of 1986 is amended— (1) by striking January 1, 2026 and inserting January 1, 2028, and (2) by striking 2025 in the heading and inserting 2027. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.