Reporting of health insurance coverage

(a) In general Subclause (II) of section 6055(b)(1)(B)(iii) of the Internal Revenue Code of 1986 is amended to read as follows: (II) in the case of a qualified health plan— (aa) the amount of the plan premium, (bb) if the plan provided coverage of services described in subsection (b)(1) of section 1303 of the Patient Protection and Affordable Care Act, the amount of the plan premium attributable to such coverage (calculated as described in subsection (b)(2)(B) of such section), and (cc) the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any premium tax credit under section 36B with respect to such coverage, and. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2026.