This bill amends the Internal Revenue Code of 1986 to significantly expand eligibility for the refundable credit for coverage under a qualified health plan, known as the premium tax credit. Its primary goal is to enhance health care affordability by removing existing income limitations for receiving this financial assistance. Specifically, the legislation eliminates the upper income threshold of 400 percent of the federal poverty line for premium tax credit eligibility. It revises the "applicable percentages" used to calculate the credit, ensuring that individuals with household incomes at or above 400 percent of the poverty line will now have their health insurance premium contributions capped at 8.5 percent of their income . These provisions are set to take effect for taxable years beginning after December 31, 2025, aiming to prevent the "subsidy cliff" and extend affordability to more Americans.