Removing citizenship and immigration barriers to access to affordable health care under the ACA

(a) In general (1) Premium tax credits Section 36B of the Internal Revenue Code of 1986 is amended— (A) in subsection (c)(1), by inserting after subparagraph (A) the following: (B) Special rule for certain individuals ineligible for Medicaid due to status If— (i) a taxpayer has a household income which is not greater than 100 percent of an amount equal to the poverty line for a family of the size involved, (ii) the taxpayer is a noncitizen who is not eligible for the Medicaid program under title XIX of the Social Security Act by reason of the individual’s immigration status, (iii) the taxpayer is ineligible for minimum essential coverage under section 5000A(f)(1)(A)(ii), and (iv) under the Medicaid eligibility criteria for noncitizens in effect on December 26, 2020, the taxpayer would be ineligible for such minimum essential coverage by reason of the taxpayer’s immigration status, the taxpayer shall, for purposes of the credit under this section, be treated as an applicable taxpayer with a household income which is equal to 100 percent of the poverty line for a family of the size involved., and (B) by striking subsection (e). (2) Cost-sharing reductions Section 1402 of the Patient Protection and Affordable Care Act (42 U.S.C. 18071) is amended— (A) by striking subsection (e); and (B) by redesignating subsections (f) and (g) as subsections (e) and (f), respectively. (3) Basic health program eligibility Section 1331(e)(1)(B) of the Patient Protection and Affordable Care Act (42 U.S.C. 18051(e)(1)(B)) is amended by striking lawfully present in the United States,. (4) Restrictions on Federal payments Section 1412 of the Patient Protection and Affordable Care Act (42 U.S.C. 18082) is amended— (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (5) Requirement to maintain minimum essential coverage Section 5000A(d) of the Internal Revenue Code of 1986 is amended— (A) by striking paragraph (3); and (B) by redesignating paragraph (4) as paragraph (3). (b) Conforming amendments (1) Establishment of program Section 1411(a) of the Patient Protection and Affordable Care Act (42 U.S.C. 18081(a)) is amended— (A) by striking paragraph (1); and (B) by redesignating paragraphs (2), (3), and (4) as paragraphs (1), (2), and (3), respectively. (2) Qualified individuals Section 1312(f) of the Patient Protection and Affordable Care Act (42 U.S.C. 18032(f)) is amended— (A) in the heading, by striking; access limited to citizens and lawful residents; and (B) by striking paragraph (3). (c) Effective date The amendments made by this section shall apply to years, plan years, and taxable years, as applicable, beginning after December 31, 2026.