Section 1 Short title This Act may be cited as the “Health Coverage Tax Credit Reauthorization Act of 2019”. ⋯
Sec. 2 Extension of health coverage tax credit (a) In general— Section 35(b)(1)(B) of the Internal Revenue Code of 1986 is amended by striking “before January 1, 2020” and inserting “before January 1, 2025”. ⋯ (b) Effective date— The amendments made by this section shall apply to months beginning after December 31, 2019. ⋯