Disallowing premium tax credit in case of certain coverage enrolled in during special enrollment period

(a) In general Section 36B(c)(3)(A), as amended by the preceding provisions of this Act, is amended by adding at the end the following new clause: (iii) Exception in case of certain special enrollment periods Such term shall not include any plan enrolled in during a special enrollment period provided for by an Exchange— (I) on the basis of the relationship of the individual’s individual's expected household income to such a percentage of the poverty line (or such other amount) as is prescribed by the Secretary of Health and Human Services for purposes of such period, and (II) not in connection with the occurrence of an event or change in circumstances specified by the Secretary of Health and Human Services for such purposes.. (b) Regulations The Secretary of Treasury and the Secretary of Health and Human Services shall prescribe such rules (including interim final and temporary regulations) and other guidance as may be necessary to carry out the purposes of the amendments made by this section. (c) Effective date The amendments made by this section shall apply with respect to plans enrolled in during calendar months plan years beginning after the third calendar month ending after the date of the enactment of this Act.December 31, 2025.