S3391-119

2. Extension and modification of credit Subparagraph (E) of section 36B(c)(1) of the Internal Revenue Code of 1986 is amended— by striking 2025 in the heading and inserting 2027, by striking January 1, 2026, subparagraph (A) and inserting “January 1, 2028— except as provided in clause (ii), subparagraph (A) by striking the period at the end and inserting , and, and by adding at the end the following new clause: in the case of such a year beginning after December 31, 2026, subparagraph (A) shall be applied by substituting 600 percent for 400 percent. Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended— by striking 2025 in the heading and inserting 2027, by striking January 1, 2026 and inserting January 1, 2028, and by striking the last row of the table contained in subclause (II) thereof and inserting the following new rows: Subparagraph (A) of section 36B(b)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: In the case of taxable years beginning after December 31, 2025, the initial and final premium percentages under clause (iii)(II) shall be adjusted such that in no case is the premium assistance amount greater than an amount equal to the monthly premiums described in paragraph (2)(A) with respect to the taxpayer, reduced by $5. Subsection (e) of section 36B of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: In the case of a taxable year beginning after December 31, 2025, paragraph (1) shall be applied by substituting are not citizens of the United States for are individuals who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens. Paragraph (3) of section 36B(c) is amended by adding at the end the following new subparagraph: A plan which provides any benefits or coverage for abortions shall not be treated as a qualified health plan. Clause (i) shall not apply with respect to benefits or coverage of abortions where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the result of an act of rape or incest. The amendments made by this section shall apply to taxable years beginning after December 31, 2025. (i)except as provided in clause (ii), subparagraph (A), (ii)in the case of such a year beginning after December 31, 2026, subparagraph (A) shall be applied by substituting 600 percent for 400 percent.. in the case of taxable years beginning before January 1, 2026, 400.0 percent and higher8.58.5400.0 percent up to 450.0 percent8.58.5450.0 percent up to 500.0 percent10.510.5.500.0 percent up to 550.0 percent12.512.5550.0 percent up to 600.0 percent14.510.5.600.0 percent16.516.5.. (iv)Minimum monthly paymentIn the case of taxable years beginning after December 31, 2025, the initial and final premium percentages under clause (iii)(II) shall be adjusted such that in no case is the premium assistance amount greater than an amount equal to the monthly premiums described in paragraph (2)(A) with respect to the taxpayer, reduced by $5.. (4)Rules for taxable years after 2025In the case of a taxable year beginning after December 31, 2025, paragraph (1) shall be applied by substituting are not citizens of the United States for are individuals who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens.. (C)Rules relating to coverage of abortion(i)In generalA plan which provides any benefits or coverage for abortions shall not be treated as a qualified health plan.(ii)ExceptionsClause (i) shall not apply with respect to benefits or coverage of abortions where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the result of an act of rape or incest..

3. Rules relating to reduced cost-sharing Section 1402 of the Patient Protection and Affordable Care Act (42 U.S.C. 18071) is amended by adding at the end the following new subsection: There are appropriated, out of any monies in the Treasury not otherwise appropriated, such sums as may be necessary for purposes of making payments under this section for plan years beginning on or after January 1, 2027. Section 1402(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(e)) is amended by adding at the end the following new paragraph: In the case of a plan year beginning after December 31, 2025, paragraph (1) shall be applied by substituting is not a citizen of the United States for is not lawfully present. (h)FundingThere are appropriated, out of any monies in the Treasury not otherwise appropriated, such sums as may be necessary for purposes of making payments under this section for plan years beginning on or after January 1, 2027.. (4)Rules for plan years after 2025In the case of a plan year beginning after December 31, 2025, paragraph (1) shall be applied by substituting is not a citizen of the United States for is not lawfully present..