II 

116TH CONGRESS 

1ST SESSION S. 961 

To amend the Internal Revenue Code of 1986 to expand eligibility for the 

refundable credit for coverage under a qualified health plan. 

IN THE SENATE OF THE UNITED STATES 

APRIL 1, 2019 

Mrs. SHAHEEN (for herself, Mr. TESTER, Mr. KING, and Ms. HARRIS) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to expand 

eligibility for the refundable credit for coverage under 

a qualified health plan. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Improving Health In5 surance Affordability Act of 2019’’. 

6 SEC. 2. INCREASE IN ELIGIBILITY FOR CREDIT. 

7 (a) IN GENERAL.—Subparagraph (A) of section 

8 36B(c)(1) of the Internal Revenue Code of 1986 is amend9 ed by striking ‘‘400 percent’’ and inserting ‘‘800 percent’’. 


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•S 961 IS

1 (b) APPLICABLE PERCENTAGES.— 

2 (1) IN GENERAL.—Subparagraph (A) of section 

3 36B(b)(3) of the Internal Revenue Code of 1986 as 

4 follows the table headings is amended to read as fol5 lows: 

6 ‘‘(A) APPLICABLE PERCENTAGE.—The ap7 plicable percentage for any taxable year shall be 

8 the percentage such that the applicable percent9 age for any taxpayer whose household income is 

10 within an income tier specified in the following 

11 table shall increase, on a sliding scale in a lin12 ear manner, from the initial premium percent13 age to the final premium percentage specified in 

14 such table for such income tier: 

‘‘In the case of household income 

(expressed as a percent of poverty line) 

within the following income tier: 

The initial 

premium 

percentage 

is— 

The final 

premium 

percentage 

is— 

Up to 133 percent .................................................. 1.75 2.0

133 percent up to 150 percent ............................... 2.0 3.5

150 percent up to 200 percent ............................... 3.5 5.5

200 percent up to 250 percent ............................... 5.5 7.25

250 percent up to 300 percent ............................... 7.25 8.5

300 percent up to 400 percent ............................... 8.5 9.0

400 percent up to 550 percent ............................... 9.0 10.0

550 percent up to 700 percent ............................... 10.0 11.0

700 percent up to 800 percent ............................... 11.0 12.5.’’. 

15 (2) CONFORMING AMENDMENTS RELATING TO

16 AFFORDABILITY OF COVERAGE.— 

17 (A) Subparagraph (C) of section 36B(c)(2) 

18 of such Code is amended by striking clause (iv). 


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•S 961 IS

1 (B) Paragraph (4) of section 36B(c) of 

2 such Code is amended by striking subparagraph 

3 (F). 

4 (c) LIMITATION ON RECAPTURE.—Clause (i) of sec5 tion 36B(f)(2)(B) of the Internal Revenue Code of 1986 

6 is amended— 

7 (1) by striking ‘‘400 percent’’ and inserting 

8 ‘‘800 percent’’; 

9 (2) by striking the period at the end of the last 

10 row of the table; and 

11 (3) by adding at the end of the table the fol12 lowing new rows: 

‘‘At least 400 percent but less than 600 percent ........................... $3,500

At least 600 percent but less than 800 percent ........................... $4,500.’’. 

13 (d) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to taxable years beginning after 

15 December 31, 2019. 

Æ 


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