119-HR5145
Bipartisan Premium Tax Credit Extension Act
Last action was on 9-4-2025
SenateCurrent status is Referred to the House Committee on Ways and Means.
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119th CONGRESS
1st Session
H. R. 5145
1. Short title2. Extension of enhanced premium tax credit1. Short title
This Act may be cited as the "Bipartisan Premium Tax Credit Extension Act".
2. Extension of enhanced premium tax credit
(a) Extension of rules To increase premium assistance amounts - Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—
(1) - in the heading, by striking "through 2025" and inserting "through 2026", and
(2) - in the matter preceding subclause (I), by striking "before January 1, 2026" and inserting "before January 1, 2027".
(b) Extension of rule To allow credit to taxpayers whose household income exceeds 400 percent of poverty line - Subparagraph (E) of section 36B(c)(1) of such Code is amended—
(1) - in the heading, by striking "through 2025" and inserting "through 2026", and
(2) - by striking "before January 1, 2026" and inserting "before January 1, 2027".
(c) Effective date - The amendments made by this section shall apply to taxable years beginning after December 31, 2025.