This legislation proposes to amend the Internal Revenue Code of 1986 by creating an exclusion for certain dependent income when determining eligibility for premium tax credits . Specifically, it would prevent the wages or net earnings from self-employment of eligible dependents from being included in the taxpayer's modified adjusted gross income calculation. This change aims to potentially increase or maintain premium tax credit eligibility for families. The exclusion applies to dependents who are under 18 years old, or those under 24 years old who are students (part-time or full-time), participating in a qualified job-training program, or enrolled in a registered apprenticeship program for at least five months of the year. However, this exclusion is subject to a limitation , as the aggregate excluded income from all dependents cannot exceed 15 percent of the taxpayer's modified adjusted gross income. Additionally, for taxpayers in states that have not expanded Medicaid, the exclusion cannot reduce the household income below 100 percent of the poverty line, ensuring continued access to essential health coverage.