A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.

Bill: 119-s-2824
Sponsor: full_name: Sen. Murkowski, Lisa [R-AK]
Introduced: 2025-09-16
Policy area: Taxation
Latest action: action_date: 2025-09-16
text: Read twice and referred to the Committee on Finance.

Summaries:

tv_txt: II 119th CONGRESS 1st Session S. 2824 IN THE SENATE OF THE UNITED STATES September 16, 2025 Ms. Murkowski 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 extend the temporary enhanced premium credits.

1. Extension of temporary enhanced premium credits (a) In general Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended— (1) by striking January 1, 2026 and inserting January 1, 2028 , and (2) by striking 2025 in the heading and inserting 2027 . (b) Taxpayers whose household income exceeds 400 percent of the poverty line Section 36B(c)(1)(E) of the Internal Revenue Code of 1986 is amended— (1) by striking January 1, 2026 and inserting January 1, 2028 , and (2) by striking 2025 in the heading and inserting 2027 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.