This legislation aims to significantly enhance the affordability of health insurance coverage by amending the Internal Revenue Code of 1986. Its primary objective is to expand eligibility for the refundable credit for coverage under a qualified health plan , making health insurance more accessible to a broader range of individuals. The bill achieves this by eliminating the existing 400 percent of the federal poverty line income cap for premium tax credit eligibility. Furthermore, it revises the applicable percentages that determine the maximum amount of income individuals must contribute towards their health insurance premiums. Under the proposed changes, individuals with household incomes at or above 400 percent of the poverty line would pay no more than 8.5 percent of their income for a benchmark plan, with adjusted percentages for lower income brackets, including 0% for those up to 150% of the poverty line. These amendments are set to take effect for taxable years beginning after December 31, 2025.