Last action was on 9-16-2025
Current status is Read twice and referred to the Committee on Finance.
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(a) In general - Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—
(1) - by striking "January 1, 2026" and inserting "January 1, 2028", and
(2) - by striking "2025" in the heading and inserting "2027".
(b) Taxpayers whose household income exceeds 400 percent of the poverty line - Section 36B(c)(1)(E) of the Internal Revenue Code of 1986 is amended—
(1) - by striking "January 1, 2026" and inserting "January 1, 2028", and
(2) - by striking "2025" in the heading and inserting "2027".
(c) Effective date - The amendments made by this section shall apply to taxable years beginning after December 31, 2025.