To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.
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
Main Provisions
Identified Gains
Contextual inference, no direct clause citation- ACA marketplace enrollees receiving premium tax credits
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- Federal revenues and subsidy outlays supporting the extended credit enhancement
Contextual inference, no direct clause citation
Legislative Progress
IntroducedMs. 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.
ACA marketplace enrollees receiving larger premium tax credits
Federal revenues and subsidy outlays supporting the extension
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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