This bill proposes to extend and modify the enhanced premium tax credit, aiming to make health insurance more affordable for a wider population. It specifically prolongs the availability of increased premium assistance amounts , which help reduce the cost of health insurance premiums, through the end of 2029. A key modification involves significantly expanding eligibility for the premium tax credit for taxpayers whose household income exceeds the traditional threshold. For taxable years beginning after December 31, 2025, and before January 1, 2030, the bill raises the income cap for credit eligibility from 400 percent to 1000 percent of the federal poverty line. These provisions are designed to ensure continued and expanded financial support for health insurance coverage.