Minimum premium responsibility

(a) In general Section 36B(b)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new flush matter: The premium assistance amount for any coverage month shall not exceed an amount equal to the excess of the monthly premium amount determined for such month under subparagraph (A), reduced by such uniform minimum premium responsibility amount as the Secretary, in consultation with the Secretary of Health and Human Services, may prescribe for coverage months beginning during a year.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.