Determination of immigration status for premium tax credit

(a) In general Section 35B(c)(5) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (G) Determination of legal status The Secretary and the Secretary of Health and Human Services shall, in consultation with the Secretary of Homeland Security, assist Exchanges with determining whether alien individuals are lawfully present in the United States, and, in the case of taxable years beginning after December 31, 2026, whether alien individuals are eligible aliens.. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.