I 
119TH CONGRESS 
1ST SESSION H. R. 6316 
To amend the Internal Revenue Code of 1986 to extend the premium tax 
credit and provide for advance payment of the credit to taxpayers, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 25, 2025 
Mr. VAN DREW introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
the premium tax credit and provide for advance payment 
of the credit to taxpayers, 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 ‘‘Tax Credit Extension 
Act’’. 
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SEC. 2. EXTENSION AND MODIFICATION OF INCREASED 
PREMIUM TAX CREDIT. 
(a) EXTENSION.—Section 36B(b)(3)(A)(iii) of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘January 1, 2026’’ and insert-
ing ‘‘January 1, 2028’’, 
(2) by striking ‘‘THROUGH 2025’’ in the head-
ing thereof and inserting ‘‘THROUGH 2027’’. 
(b) HOUSEHOLD INCOME CAP.— 
(1) 
IN
GENERAL.—The 
table 
in 
section 
36B(b)(A)(3)(iii) of such Code is amended by strik-
ing ‘‘and higher’’ and inserting ‘‘up to 700.0 per-
cent’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
36B(c)(1)(E) of such Code is amended— 
(A) by striking ‘‘shall be applied without 
regard to’’ and inserting ‘‘shall be applied by 
substituting ‘but does not exceed 700 percent’ 
for’’, and 
(B) by striking ‘‘THROUGH 2025’’ in the 
heading and inserting ‘‘THROUGH 2027’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
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SEC. 3. ADVANCE PAYMENT OF PREMIUM TAX CREDIT 
MADE DIRECTLY TO INDIVIDUALS OR TO 
PERSONAL HSA. 
(a) IN GENERAL.—Section 1412(a)(3) of the Patient 
Protection and Affordable Care Act is amended— 
(1) by striking ‘‘credit or reductions to the 
issuers’’ and inserting the following: ‘‘credit or re-
ductions— 
‘‘(A) on the election of the individual, to 
the issuer’’, 
(2) by striking the period at the end and insert-
ing ‘‘, and’’, and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(B) in the case of an individual who is 
covered under a plan in the bronze level, or a 
catastrophic plan, and who so elects, to the per-
sonal HSA (as defined in section 223(h) of the 
Internal Revenue Code of 1986) of the indi-
vidual, 
‘‘(C) in the absence of either such election, 
to individuals.’’. 
(b) PERSONAL HSAs.—Section 223 of the Internal 
Revenue Code of 1986 is amended by redesignating sub-
section (h) as subsection (i) and by inserting after sub-
section (g) the following new subsection: 
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‘‘(h) PERSONAL HSAs.— 
‘‘(1) IN GENERAL.—An individual may elect to 
designate a health savings account as, or establish in 
a health savings account a separate account to be 
treated as, a Personal HSA. 
‘‘(2) PERSONAL HSA.—A personal HSA shall be 
treated for purposes of this section in the same man-
ner as a health savings account, except that— 
‘‘(A) no contributions may be made to a 
personal HSA other than advance payments 
made 
by 
the 
Secretary 
under 
section 
1412(a)(3)(B) of the Patient Protection and 
Affordable Care Act or amounts rolled over 
from another personal HSA of the account ben-
eficiary, 
‘‘(B) such contributions shall not be taken 
into account under subsection (a), and 
‘‘(C) subsection (d) shall be applied with-
out regard to paragraph (2)(B).’’. 
(c) EFFECTIVE DATE.— 
(1) SUBSECTION (a).—The amendments made 
by subsection (a) shall apply to determinations made 
after December 31, 2025. 
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(2) SUBSECTION (b).—The amendments made 
by subsection (b) shall apply to taxable years ending 
after December 31, 2025. 
SEC. 4. MINIMUM PREMIUM RESPONSIBILITY. 
(a) IN GENERAL.—Section 36B(b)(2) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new flush matter: 
‘‘The premium assistance amount for any coverage 
month shall not exceed an amount equal to the ex-
cess of the monthly premium amount determined for 
such month under subparagraph (A), reduced by 
such uniform minimum premium responsibility 
amount as the Secretary, in consultation with the 
Secretary of Health and Human Services, may pre-
scribe for coverage months beginning during a 
year.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 5. AUTHORIZATION OF APPROPRIATIONS FOR COST- 
SHARING REDUCTION PAYMENTS. 
There are authorized to be appropriated to carry out 
the payment of cost-sharing reductions under section 1412 
of the Patient Protection and Affordable Care Act such 
amounts as the Secretary of the Treasury, in consultation 
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with the Secretary of Health and Human Services, deter-
mines are necessary. 
SEC. 6. DETERMINATION OF IMMIGRATION STATUS FOR 
PREMIUM TAX CREDIT. 
(a) IN GENERAL.—Section 35B(c)(5) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(G) DETERMINATION
OF
LEGAL
STA-
TUS.—The Secretary and the Secretary of 
Health and Human Services shall, in consulta-
tion with the Secretary of Homeland Security, 
assist Exchanges with determining whether 
alien individuals are lawfully present in the 
United States, and, in the case of taxable years 
beginning after December 31, 2026, whether 
alien individuals are eligible aliens.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 7. SENSE OF CONGRESS REGARDING ALIENS. 
It is the sense of Congress that no credit shall be 
allowed under section 36B of the Internal Revenue Code 
of 1986 with respect to any individual who is an alien not 
lawfully present in the United States, and in the case of 
taxable years beginning after December 31, 2026, with re-
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spect to any individual who is an alien not lawfully present 
or, in the case of an alien lawfully present, an individual 
who is not an eligible alien. 
Æ 
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