I 
116TH CONGRESS 
1ST SESSION H. R. 4927 
To amend the Internal Revenue Code of 1986 to reduce the applicable 
percentage under the premium assistance tax credit for households with 
young adults. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 30, 2019 
Mr. MCEACHIN (for himself, Ms. DELAURO, Ms. SEWELL of Alabama, Ms. 
BARRAGA´N, Ms. CRAIG, Ms. NORTON, Mr. CARSON of Indiana, Mr. HAS-
TINGS, Mr. PAYNE, Mr. VAN DREW, Mr. MEEKS, Ms. HAALAND, Mr. 
SOTO, Ms. CLARKE of New York, Mr. MICHAEL F. DOYLE of Pennsyl-
vania, Mr. BLUMENAUER, and Mrs. WATSON COLEMAN) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to reduce 
the applicable percentage under the premium assistance 
tax credit for households with young adults. 
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 ‘‘Advancing Youth En-
rollment Act’’. 
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SEC. 2. REDUCTION OF APPLICABLE PERCENTAGE FOR 
CERTAIN TAXPAYERS. 
(a) IN GENERAL.—Paragraph (3) of section 36B(b) 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following: 
‘‘(F) REDUCTION
OF
APPLICABLE
PER-
CENTAGE FOR CERTAIN TAXPAYERS.— 
‘‘(i) IN
GENERAL.—The initial and 
final applicable percentages under clause 
(i) of subparagraph (A) (after application 
of clause (ii) of such subparagraph) shall 
each be reduced (but not below zero) by— 
‘‘(I) in the case of an applicable 
taxpayer with an eligible household 
member who has not attained 31 
years of age as of the close of the tax-
able year, an amount equal to the ap-
plicable percentage of 2.5 percentage 
points, and 
‘‘(II) in the case of an applicable 
taxpayer with an eligible household 
member who has attained at least 31 
years of age as of the close of the tax-
able year, an amount equal to the ap-
plicable percentage of— 
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‘‘(aa) 2.5 percentage points, 
minus 
‘‘(bb) the amount equal to 
the product of 0.5 percentage 
points multiplied by the number 
of years of age of such eligible 
household member as of the close 
of the taxable year in excess of 
30. 
‘‘(ii) APPLICABLE PERCENTAGE.—For 
purposes of clause (i), the applicable per-
centage shall be the amount (expressed as 
a percentage) equal to the quotient of— 
‘‘(I) the total number of individ-
uals who— 
‘‘(aa) are taken into account 
in determining the applicable tax-
payer’s family size under sub-
section (d)(1) and are covered 
under the qualified health plan, 
and 
‘‘(bb) have not attained 35 
years of age as of the close of the 
taxable year, and 
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‘‘(II) the total number of individ-
uals who are described in item (aa) of 
subclause (I). 
‘‘(iii) ELIGIBLE
HOUSEHOLD
MEM-
BER.—For purposes of this subparagraph, 
the term ‘eligible household member’ 
means the youngest individual who— 
‘‘(I) is taken into account in de-
termining the applicable taxpayer’s 
family size under subsection (d)(1) 
and is covered under the qualified 
health plan, and 
‘‘(II) has attained 18 years of 
age but not attained 35 years of age 
as of the close of the taxable year. 
‘‘(iv) ROUNDING.—Any reduction de-
termined under clause (i) shall be rounded 
to the nearest 1⁄10 of 1 percentage point.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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