This bill, known as the "Protecting Health Care and Lowering Costs Act of 2025," aims to enhance health care affordability and access. It specifically repeals Subtitle B of title VII of Public Law 119-21 , which contained health-related provisions from a prior reconciliation act, effectively rolling back those measures. A key provision of this legislation is the significant expansion of eligibility for the premium tax credit . It removes the previous income cap of 400 percent of the federal poverty line , allowing individuals with higher incomes to qualify for assistance. Furthermore, the bill revises the applicable percentages used to calculate these credits, introducing a new sliding scale that caps premium costs at 8.5% of income for those at or above 400% of the poverty line, thereby reducing out-of-pocket expenses for a wider population.