Permitting premium tax credit only for certain individuals

(a) In general Section 36B(e)(1) is amended by inserting or, in the case of aliens who are lawfully present, are not eligible aliens after individuals who are not lawfully present. (b) Eligible aliens Section 36B(e)(2) is amended— (1) by striking For purposes of this section, an individual and inserting the following: For purposes of this section— (A) In general An individual, and (2) by adding at the end the following new subparagraph: (B) Eligible aliens An individual who is an alien and lawfully present shall be treated as an eligible alien if and only if such individual is, and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed— (i) an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.), (ii) an alien who— (I) is a citizen or national of the Republic of Cuba, (II) is the beneficiary of an approved petition under section 203(a) of the Immigration and Nationality Act (8 U.S.C. 1153(a)), (III) meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available, (IV) is not otherwise inadmissible under section 212(a) of such Act (8 U.S.C. 1182(a)), and (V) is physically present in the United States pursuant to a grant of parole in furtherance of the commitment of the United States to the minimum level of annual legal migration of Cuban nationals to the United States specified in the U.S.-Cuba Joint Communiqué on Migration, done at New York September 9, 1994, and reaffirmed in the Cuba-United States: Joint Statement on Normalization of Migration, Building on the Agreement of September 9, 1994, done at New York May 2, 1995, or (iii) an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1612(b)(2)(G)).. (c) Conforming amendments (1) Verification of information Section 1411 of the Patient Protection and Affordable Care Act (42 U.S.C. 18081) is amended— (A) in subsection (a)— (i) in paragraph (1), by striking and section 36B(e) of the Internal Revenue Code of 1986; and (ii) in paragraph (2)— (I) in subparagraph (A), by striking and at the end; (II) in subparagraph (B), by adding and at the end; and (III) by adding at the end the following new subparagraph: (C) in the case such individual is an alien lawfully present in the United States, whether such individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code);; (B) in subsection (b)(3), by adding at the end the following new subparagraph: (D) Immigration status In the case the individual’s eligibility is based on an attestation of the enrollee’s immigration status, an attestation that such individual is an eligible alien (within the meaning of 36B(e)(2) of the Internal Revenue Code of 1986).; and (C) in subsection (c)(2)(B)(ii), by adding at the end the following new subclause: (III) In the case of an individual described in clause (i)(I) with respect to whom a premium tax credit or reduced cost-sharing under section 36B of the Internal Revenue Code of 1986 or section 1402 is being claimed, the attestation that the individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code).. (2) Advance determinations Section 1412(d) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(d)) is amended by inserting before the period at the end the following: or, in the case of aliens who are lawfully present, are not eligible aliens (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986). (3) Cost-sharing reductions Section 1402(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(e)) is amended— (A) in the header, by inserting or not eligible aliens after individuals not lawfully present; (B) in paragraph (1), in the matter preceding subparagraph (A), by inserting or, in the case of an alien who is lawfully present, is not an eligible alien (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986) after not lawfully present; and (C) by amending paragraph (2) to read as follows: (2) Eligible aliens For purposes of this section, an individual shall be treated as an eligible alien (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986) if, and only if, the individual is, and for the entire period of enrollment for which the cost-sharing reduction under this section is being claimed is reasonably expected to be, such an alien.. (4) Basic health programs Section 1331(e)(1) of the Patient Protection and Affordable Care Act (42 U.S.C. 18051(e)(1)) is amended by inserting before the period at the end the following: or, in the case of an alien who is lawfully present, an individual who is not an eligible alien (as defined in section 36B(e)(2) of the Internal Revenue Code of 1986. (5) Effective date The amendments made by this subsection shall apply with respect to plan years beginning on or after January 1, 2027. (d) Clerical amendments (1) The heading for section 36B(e) is amended by inserting and not eligible aliens after individuals not lawfully present. (2) The heading for section 36B(e)(2) is amended by inserting; eligible aliens after Lawfully present. (e) Requirement to maintain minimum essential coverage Section 5000A(d)(3) is amended by striking an alien lawfully present in the United States and inserting an eligible alien (within the meaning of section 36B(e)(2)). (f) Regulations The Secretary of the Treasury and the Secretary of Health and Human Services may each prescribe such rules and other guidance as may be necessary or appropriate to carry out the amendments made by this section. (g) Effective date The amendments made by this section (other than the amendments made by subsection (c)) shall apply to taxable years beginning after December 31, 2026.

(a) In general Section 36B(e)(1) is amended by inserting or, in the case of aliens who are lawfully present, are not eligible aliens after individuals who are not lawfully present. (b) Eligible aliens Section 36B(e)(2) is amended— (1) by striking For purposes of this section, an individual and inserting the following: For purposes of this section— (A) In general An individual, and (2) by adding at the end the following new subparagraph: (B) Eligible aliens An individual who is an alien and lawfully present shall be treated as an eligible alien if and only if such individual is, and is reasonably expected to be for the entire period of enrollment for which the credit under this section is being claimed— (i) an alien who is lawfully admitted for permanent residence under the Immigration and Nationality Act (8 U.S.C. 1101 et seq.), (ii) an alien who— (I) is a citizen or national of the Republic of Cuba, (II) is the beneficiary of an approved petition under section 203(a) of the Immigration and Nationality Act (8 U.S.C. 1153(a)), (III) meets all eligibility requirements for an immigrant visa but for whom such a visa is not immediately available, (IV) is not otherwise inadmissible under section 212(a) of such Act (8 U.S.C. 1182(a)), and (V) is physically present in the United States pursuant to a grant of parole in furtherance of the commitment of the United States to the minimum level of annual legal migration of Cuban nationals to the United States specified in the U.S.-Cuba Joint Communiqué on Migration, done at New York September 9, 1994, and reaffirmed in the Cuba-United States: Joint Statement on Normalization of Migration, Building on the Agreement of September 9, 1994, done at New York May 2, 1995, or (iii) an individual who lawfully resides in the United States in accordance with a Compact of Free Association referred to in section 402(b)(2)(G) of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1612(b)(2)(G)).. (c) Conforming amendments (1) Verification of information Section 1411 of the Patient Protection and Affordable Care Act (42 U.S.C. 18081) is amended— (A) in subsection (a)— (i) in paragraph (1), by striking and section 36B(e) of the Internal Revenue Code of 1986; and (ii) in paragraph (2)— (I) in subparagraph (A), by striking and at the end; (II) in subparagraph (B), by adding and at the end; and (III) by adding at the end the following new subparagraph: (C) in the case such individual is an alien lawfully present in the United States, whether such individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code);; (B) in subsection (b)(3), by adding at the end the following new subparagraph: (D) Immigration status In the case the individual’s eligibility is based on an attestation of the enrollee’s immigration status, an attestation that such individual is an eligible alien (within the meaning of 36B(e)(2) of the Internal Revenue Code of 1986).; and (C) in subsection (c)(2)(B)(ii), by adding at the end the following new subclause: (III) In the case of an individual described in clause (i)(I) with respect to whom a premium tax credit or reduced cost-sharing under section 36B of the Internal Revenue Code of 1986 or section 1402 is being claimed, the attestation that the individual is an eligible alien (within the meaning of section 36B(e)(2) of such Code).. (2) Advance determinations Section 1412(d) of the Patient Protection and Affordable Care Act (42 U.S.C. 18082(d)) is amended by inserting before the period at the end the following: or, in the case of aliens who are lawfully present, are not eligible aliens (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986). (3) Cost-sharing reductions Section 1402(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(e)) is amended— (A) in the header, by inserting or not eligible aliens after individuals not lawfully present; (B) in paragraph (1), in the matter preceding subparagraph (A), by inserting or, in the case of an alien who is lawfully present, is not an eligible alien (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986) after not lawfully present; and (C) by amending paragraph (2) to read as follows: (2) Eligible aliens For purposes of this section, an individual shall be treated as an eligible alien (within the meaning of section 36B(e)(2) of the Internal Revenue Code of 1986) if, and only if, the individual is, and for the entire period of enrollment for which the cost-sharing reduction under this section is being claimed is reasonably expected to be, such an alien.. (4) Basic health programs Section 1331(e)(1) of the Patient Protection and Affordable Care Act (42 U.S.C. 18051(e)(1)) is amended by inserting before the period at the end the following: or, in the case of an alien who is lawfully present, an individual who is not an eligible alien (as defined in section 36B(e)(2) of the Internal Revenue Code of 1986. (5) Effective date The amendments made by this subsection shall apply with respect to plan years beginning on or after January 1, 2027. (d) Clerical amendments (1) The heading for section 36B(e) is amended by inserting and not eligible aliens after individuals not lawfully present. (2) The heading for section 36B(e)(2) is amended by inserting; eligible aliens after Lawfully present. (e) Requirement to maintain minimum essential coverage Section 5000A(d)(3) is amended by striking an alien lawfully present in the United States and inserting an eligible alien (within the meaning of section 36B(e)(2)). (f) Regulations The Secretary of the Treasury and the Secretary of Health and Human Services may each prescribe such rules and other guidance as may be necessary or appropriate to carry out the amendments made by this section. (g) Effective date The amendments made by this section (other than the amendments made by subsection (c)) shall apply to taxable years beginning after December 31, 2026.