To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

This bill proposes to extend enhanced health care premium tax credits by amending the Internal Revenue Code of 1986. Specifically, it prolongs the provisions that increase premium assistance amounts and allow credits for taxpayers earning over 400 percent of the federal poverty line. The legislation changes the expiration date for these enhancements from January 1, 2026, to January 1, 2029 , effectively extending them through the end of 2028. These amendments will apply to taxable years beginning after December 31, 2025, providing continued financial support for health insurance premiums for an additional three years.