Disallowing premium tax credit during periods of Medicaid ineligibility due to alien status

(a) In general Section 36B(c)(1) is amended by striking subparagraph (B) and by redesignating subparagraphs (C), (D), and (E) as subparagraphs (B), (C), and (D), respectively. (b) Conforming amendments (1) Section 36B(g)(4)(A) is amended by striking subsection (c)(1)(C) and inserting subsection (c)(1)(B). (2) Section 1331(e)(1)(B) of the Patient Protection and Affordable Care Act (42 U.S.C. 18051(e)(1)(B)) is amended by striking, or, in the case of and all that follows through such alien status. (3) Section 1402(b) of such Act (42 U.S.C. 18071(b)) is amended by striking the second sentence. (c) 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. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.