This bill proposes to extend the temporary enhanced premium credits available under the Internal Revenue Code of 1986. Specifically, it amends section 36B(b)(3)(A) and section 36B(c)(1)(E) to change the expiration date of these credits from January 1, 2026, to January 1, 2028 . This extension applies to both general premium credits and those for taxpayers whose household income exceeds 400 percent of the poverty line, taking effect for taxable years beginning after December 31, 2025. Furthermore, the legislation addresses the open enrollment period for health insurance plans. For plan year 2026, it mandates that the annual open enrollment period, as required by the Patient Protection and Affordable Care Act, shall be extended until January 15, 2026 .