HR6074-119

Introduced

To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

119th Congress Introduced Nov 18, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

Extends the enhanced Affordable Care Act premium tax credit rules through tax year 2028.

Who Benefits and How

People buying health insurance on the ACA marketplaces could continue receiving more generous premium tax credits for three additional years.

Who Bears the Burden and How

Federal tax expenditures and subsidy costs would remain higher for longer because the temporary enhancement would continue through 2028.

Key Provisions

  • Extends the enhanced premium tax credit percentage table through 2028.
  • Extends the related temporary rule for certain taxpayers through 2028.

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.

At a Glance

What This Bill Does

Extends the enhanced Affordable Care Act premium tax credit rules through tax year 2028.

Key Policy Areas

Healthcare, Taxation, Government Operations

Primary Purpose

Extends the enhanced Affordable Care Act premium tax credit rules through tax year 2028.

Policy Domains

Healthcare Taxation Government Operations

Main Provisions

Identified Gains
Contextual inference, no direct clause citation
  • ACA marketplace enrollees receiving premium tax credits
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih

Contextual inference, no direct clause citation

Identified Costs
Contextual inference, no direct clause citation
  • Federal revenues and subsidy outlays supporting the extended credit enhancement
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih

Contextual inference, no direct clause citation

Legislative Progress

Introduced
Introduced Committee Passed
Nov 18, 2025

Ms. Underwood introduced the following bill; which was referred to …

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

General Public
1 mention across 1 clause
+1 positive

ACA marketplace enrollees receiving larger premium tax credits

Federal Administration
1 mention across 1 clause
-1 negative

Federal revenues and subsidy outlays supporting the extension

1/1
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Healthcare Taxation Government Operations

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology