Certain aliens treated as ineligible for premium tax credit

(a) In general Section 36B(e)(2), as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (C) Eligible aliens Notwithstanding subparagraph (B), an individual who is an alien and lawfully present shall be treated as an eligible alien if and only if such individual is not, and is reasonably expected not to be for the entire period of enrollment for which the credit under this section is being claimed— (i) an alien granted, or with a pending application for, asylum under section 208 of the Immigration and Nationality Act, (ii) an alien granted parole under section 212(d)(5) or 236(a)(2)(B) of the Immigration and Nationality Act, (iii) an alien granted temporary protected status under section 244 of the Immigration and Nationality Act, (iv) an alien granted deferred action or deferred enforced departure, or (v) an alien granted withholding of removal under section 241(b)(3) of the Immigration and Nationality Act.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2026.