This bill proposes to extend the temporary enhanced premium tax credits available under the Affordable Care Act for health insurance purchased through exchanges. Specifically, it amends the Internal Revenue Code of 1986 to change the expiration date of these credits from January 1, 2026, to January 1, 2028 . The extension applies to both the general enhanced premium credits and the special provisions for taxpayers whose household income exceeds 400 percent of the federal poverty line. By modifying relevant sections, the bill aims to ensure that individuals and families continue to receive increased financial assistance for their health insurance premiums for an additional two years. These amendments will take effect for taxable years beginning after December 31, 2025.