I 
119TH CONGRESS 
1ST SESSION 
H. R. 247 
To amend the Internal Revenue Code of 1986 to expand eligibility for the 
refundable credit for coverage under a qualified health plan. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 9, 2025 
Ms. UNDERWOOD (for herself, Ms. CASTOR of Florida, Ms. SCHAKOWSKY, Ms. 
DEGETTE, Mr. GRIJALVA, Ms. PETTERSEN, Ms. BARRAGA´N, Mr. PA-
NETTA, Mr. HOYER, Ms. NORTON, Ms. TITUS, Mr. MORELLE, Mr. 
TONKO, Ms. MOORE of Wisconsin, Ms. STEVENS, Ms. DELBENE, Ms. 
HOYLE of Oregon, Mr. JOHNSON of Georgia, Ms. BUDZINSKI, Mr. 
POCAN, Mr. BEYER, Mr. HORSFORD, and Mr. AMO) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to expand 
eligibility for the refundable credit for coverage under 
a qualified health plan. 
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 ‘‘Health Care Afford-
ability Act of 2025’’. 
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SEC. 2. INCREASE IN ELIGIBILITY FOR CREDIT. 
(a) IN GENERAL.—Subparagraph (A) of section 
36B(c)(1) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘but does not exceed 400 percent’’. 
(b) APPLICABLE PERCENTAGES.— 
(1) IN GENERAL.—Subparagraph (A) of section 
36B(b)(3) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(A) APPLICABLE PERCENTAGE.—The ap-
plicable percentage for any taxable year shall be 
the percentage such that the applicable percent-
age for any taxpayer whose household income is 
within an income tier specified in the following 
table shall increase, on a sliding scale in a lin-
ear manner, from the initial premium percent-
age to the final premium percentage specified in 
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 150 percent ..................................................
150 percent up to 200 percent ...............................
2.0
200 percent up to 250 percent ...............................
2.0 
4.0
250 percent up to 300 percent ...............................
4.0 
6.0
300 percent up to 400 percent ...............................
6.0 
8.5
400 percent and higher ..........................................
8.5 
8.5.’’. 
(2) CONFORMING AMENDMENTS RELATING TO 
AFFORDABILITY OF COVERAGE.— 
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(A) Paragraph (1) of section 36B(c) of 
such Code is amended by striking subparagraph 
(E). 
(B) Subparagraph (C) of section 36B(c)(2) 
of such Code is amended by striking clause (iv). 
(C) Paragraph (4) of section 36B(c) of 
such Code is amended by striking subparagraph 
(F). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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