This Act may be cited as the Restoring Essential Plan Coverage Act.

(a) In general Section 71301 of Public Law 119–21Public Law 119-21View official source on GovInfo is repealed, and each provision of law amended by such section is amended to read as such provision would read if such section had never been enacted. (b) Effective date Each amendment made by this section shall take effect as if included in the provision of Public Law 119–21Public Law 119-21View official source on GovInfo to which such amendment relates.

(a) In general Section 36B(c)(1) of the Internal Revenue Code of 1986, as amended by section 71302 of Public Law 119–21Public Law 119-21View official source on GovInfo, is amended by inserting after subparagraph (A) the following new subparagraph: (B) Special rule for certain individuals lawfully present in the United States If— (i) a taxpayer has a household income which is not greater than 100 percent of an amount equal to the poverty line for a family of the size involved, and (ii) the taxpayer is an alien lawfully present in the United States, but is not eligible for the Medicaid program under title XIX of the Social Security Act by reason of such alien status, the taxpayer shall, for purposes of the credit under this section, be treated as an applicable taxpayer with a household income which is equal to 100 percent of the poverty line for a family of the size involved.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

(a) In general Section 1331(e)(1)(B) of the Patient Protection and Affordable Care Act (42 U.S.C. 18051(e)(1)(B)U.S. Code — Title 42, Section 18051(e)(1)(B)View official source on GovInfo) is amended by striking 200 percent and inserting a percentage to be determined by the State that is not less than 200 percent and not more than 250 percent. (b) Effective date The amendment made by this section shall apply with respect to plan years beginning on or after January 1, 2027.