I 
119TH CONGRESS 
1ST SESSION H. R. 6050 
To amend the Internal Revenue Code of 1986 to extend certain provisions 
of the health insurance premium tax credit, to rescind unobligated bal-
ances for providing assistance to Argentina, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 17, 2025 
Mr. HORSFORD (for himself, Ms. BARRAGA´N, Ms. KELLY of Illinois, Ms. 
PLASKETT, Ms. SCHOLTEN, Ms. SEWELL, and Ms. TOKUDA) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on Appropriations, for a period 
to be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
certain provisions of the health insurance premium tax 
credit, to rescind unobligated balances for providing as-
sistance to Argentina, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Helping Every Amer-
ican Lower Their Healthcare Act’’ or the ‘‘HEALTH 
Act’’. 
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SEC. 2. EXTENSION OF HEALTH INSURANCE PREMIUM TAX 
CREDIT PROVISIONS. 
(a) EXTENSION OF RULE TO ALLOW CREDIT TO 
TAXPAYERS WHOSE HOUSEHOLD INCOME EXCEEDS 400 
PERCENT OF POVERTY LINE.—Subparagraph (E) of sec-
tion 36B(c)(1) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(E) TEMPORARY RULE.— 
‘‘(i) IN GENERAL.—In the case of a 
taxable year beginning before the applica-
ble date, subparagraph (A) shall be applied 
without regard to ‘but does not exceed 400 
percent’. 
‘‘(ii) APPLICABLE
DATE.—For pur-
poses of clause (i), the term ‘applicable 
date’ means the latest date which the Sec-
retary estimates will result in— 
‘‘(I) the sum of the increase in 
outlays, and the reduction in reve-
nues, of the Federal Government by 
reason of this subparagraph and sub-
section (b)(3)(A)(iii), not exceeding 
‘‘(II) the decrease in outlays of 
the Federal Government by reason of 
section 3 of the Helping Every Amer-
ican Lower Their Healthcare Act. 
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‘‘(iii) METHOD OF ESTIMATION.—To 
the maximum extent practicable, the esti-
mates of the Secretary under clause (ii) 
shall be made in the same manner as such 
estimates are made by the Congressional 
Budget Office and the Joint Committee on 
Taxation with respect to proposed legisla-
tion.’’. 
(b) EXTENSION OF RULES TO INCREASE PREMIUM 
ASSISTANCE
AMOUNTS.—Clause 
(iii) 
of 
section 
36B(b)(3)(A) of such Code is amended— 
(1) in the heading, by striking ‘‘FOR
2021 
THROUGH 2025’’, and 
(2) in the matter preceding subclause (I), by 
striking ‘‘January 1, 2026’’ and inserting ‘‘the ap-
plicable date (as defined in subsection (c)(1)(E))’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 3. RESCISSION OF UNOBLIGATED BALANCES FOR 
PROVIDING ASSISTANCE TO ARGENTINA. 
Effective on the date of the enactment of this Act, 
the unobligated balances of any amounts appropriated or 
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otherwise made available for providing assistance to Ar-
gentina are rescinded. 
Æ 
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