Section 1 Short title
This Act may be cited as the “Accountability for Better Care Act of 2025”.
Accountability for Better Care Act of 2025
A BILL
To amend the Internal Revenue Code of 1986 to extend and modify the enhanced premium tax credits, and for other purposes.
Sec. 2 Extension and modification of credit
by striking “2025” in the heading and inserting “2027”,
by striking “January 1, 2026, subparagraph (A)” and inserting “January 1, 2028—
“(i) except as provided in clause (ii), subparagraph (A)”
by striking the period at the end and inserting “, and”, and
by adding at the end the following new clause:
“(ii) in the case of such a year beginning after December 31, 2026, subparagraph (A) shall be applied by substituting “600 percent” for “400 percent”.”
Applicable percentages— Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—
by striking “2025” in the heading and inserting “2027”,
by striking “January 1, 2026” and inserting “January 1, 2028”, and
by striking the last row of the table contained in subclause (II) thereof and inserting the following new rows:
Minimum monthly payment— Subparagraph (A) of section 36B(b)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:
“(iv) Minimum monthly payment—In the case of taxable years beginning after December 31, 2025, the initial and final premium percentages under clause (iii)(II) shall be adjusted such that in no case is the premium assistance amount greater than an amount equal to the monthly premiums described in paragraph (2)(A) with respect to the taxpayer, reduced by $5.”
Rules relating to citizenship— Subsection (e) of section 36B of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(4) Rules for taxable years after 2025—In the case of a taxable year beginning after December 31, 2025, paragraph (1) shall be applied by substituting “are not citizens of the United States” for “are individuals who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens”.”
Rules relating to coverage of abortion— Paragraph (3) of section 36B(c) is amended by adding at the end the following new subparagraph:
“(C) Rules relating to coverage of abortion
“(i) In general—A plan which provides any benefits or coverage for abortions shall not be treated as a qualified health plan.
“(ii) Exceptions—Clause (i) shall not apply with respect to benefits or coverage of abortions where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the result of an act of rape or incest.”
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Sec. 3 Rules relating to reduced cost-sharing
Appropriation— Section 1402 of the Patient Protection and Affordable Care Act (42 U.S.C. 18071) is amended by adding at the end the following new subsection:
“(h) Funding—There are appropriated, out of any monies in the Treasury not otherwise appropriated, such sums as may be necessary for purposes of making payments under this section for plan years beginning on or after January 1, 2027.”
Rules relating to citizenship— Section 1402(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(e)) is amended by adding at the end the following new paragraph:
“(4) Rules for plan years after 2025—In the case of a plan year beginning after December 31, 2025, paragraph (1) shall be applied by substituting “is not a citizen of the United States” for “is not lawfully present”.”