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Referenced Laws
section 36B(b)(3)(A)
Section 1
1. Extension of enhancement of health care 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 2028, and in the matter preceding subclause (I), by striking before January 1, 2026 and inserting before January 1, 2029. Subparagraph (E) of section 36B(c)(1) of such Code is amended— in the heading, by striking through 2025 and inserting through 2028, and by striking before January 1, 2026 and inserting before January 1, 2029. The amendments made by this section shall apply to taxable years beginning after December 31, 2025.