Temporary premium percentages for 2026 and 2027

(a) In general Section 36B(b)(3)(A)(iii) of the Internal Revenue Code of 1986 is amended to read as follows: (iii) Temporary percentages for 2026 and 2027 In the case of a taxable year beginning after December 31, 2025, and before January 1, 2028, the following table shall be applied in lieu of the table contained in clause (i): In the case of household income (expressed as a percent of poverty line) within the following income tier: The initial premium percentage is— The final premium percentage is— Up to 150 percent 0.0 0.0 150 percent up to 200 percent 0.0 2.0 200 percent up to 250 percent 2.0 4.0 250 percent up to 300 percent 4.0 6.0 300 percent up to 400 percent 6.0 8.5 400 percent up to 600 percent 8.5 8.5. (b) Conforming amendment Section 36B(c)(1)(E) of such Code is amended to read as follows: (E) Temporary rule for 2026 and 2027 In the case of a taxable year beginning after December 31, 2025, and before January 1, 2028, subparagraph (A) shall be applied by substituting 600 percent for 400 percent.. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.