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119th CongressS. 3102

Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.

SEC. 1. EXTENSION OF TEMPORARY ENHANCED PREMIUM CREDITSTrack this section →

(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.

SEC. 2. EXTENSION OF OPEN ENROLLMENT PERIOD FOR PLAN YEAR 2026Track this section →

With respect to plan year 2026, the annual open enrollment period required to be provided by the Exchanges under section 1311(c)(6) of the Patient Protection and Affordable Care Act (42 U.S.C. 18031(c)(6)) shall extend until January 15, 2026.

•S 3102 ISText from GovInfo
S. 3102 full text: A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes. · Public Law Tracker