S. 2824 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.

(a)

In general— Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—

(1)

by striking “January 1, 2026” and inserting “January 1, 2028”, and

(2)

by striking “2025” in the heading and inserting “2027”.

(b)

Taxpayers whose household income exceeds 400 percent of the poverty line— Section 36B(c)(1)(E) of the Internal Revenue Code of 1986 is amended—

(1)

by striking “January 1, 2026” and inserting “January 1, 2028”, and

(2)

by striking “2025” in the heading and inserting “2027”.

(c)

Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

To amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.