Click any annotated section or its icon to see analysis.
Referenced Laws
section 36B(b)(3)(A)
Section 1
1. Short title This Act may be cited as the Bipartisan Premium Tax Credit Extension Act.
Section 2
2. Extension of enhanced premium tax credit Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended— in the heading, by striking through 2025 and inserting through 2026, and in the matter preceding subclause (I), by striking before January 1, 2026 and inserting before January 1, 2027. Subparagraph (E) of section 36B(c)(1) of such Code is amended— in the heading, by striking through 2025 and inserting through 2026, and by striking before January 1, 2026 and inserting before January 1, 2027. The amendments made by this section shall apply to taxable years beginning after December 31, 2025.