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HR 5145
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Bipartisan Premium Tax Credit Extension Act

To amend the Internal Revenue Code of 1986 to extend the enhanced premium tax credit, and for other purposes.

Introduced Sep 4, 2025

Latest action (Sep 4, 2025) Referred to the House Committee on Ways and Means.

Policy area
Issues
Economy & TaxesHealthcare

Summary

The bill extends the enhanced premium tax credit for health insurance through 2026, which was previously set to expire after 2025. It also extends the rule allowing the premium tax credit to be claimed by taxpayers whose household income exceeds 400 percent of the poverty line, which was also scheduled to expire after 2025. The premium tax credit provides subsidies to lower the cost of health insurance premiums for eligible individuals. These extensions apply to taxable years beginning after December 31, 2025, meaning they take effect for the 2026 tax year and beyond.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Actions (2)

  1. Sep 4, 2025 Referred to the House Committee on Ways and Means. · house
  2. Sep 4, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Text versions (1)

  • Introduced in House · Sep 4, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

September 4, 2025

Mrs. Kiggans of Virginia (for herself, Mr. Suozzi, Mr. Fitzpatrick, Mr. Ciscomani, Mr. Bresnahan, Mr. Gimenez, Mr. Valadao, Mrs. Kim, Mr. Hurd of Colorado, Mr. Kean, Mr. Golden of Maine, Mr. Lawler, Mr. Davis of North Carolina, Ms. Perez, and Ms. Salazar) 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 extend the enhanced premium tax credit, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Bipartisan Premium Tax Credit Extension Act”.

SEC. 2. EXTENSION OF ENHANCED PREMIUM TAX CREDIT.

(a) Extension of Rules To Increase Premium Assistance Amounts.— Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—

(1) in the heading, by striking “through 2025” and inserting “through 2026”, and

(2) in the matter preceding subclause (I), by striking “before January 1, 2026” and inserting “before January 1, 2027”.

(b) Extension of Rule To Allow Credit to Taxpayers Whose Household Income Exceeds 400 Percent of Poverty Line.—Subparagraph (E) of section 36B(c)(1) of such Code is amended—

(1) in the heading, by striking “through 2025” and inserting “through 2026”, and

(2) by striking “before January 1, 2026” and inserting “before January 1, 2027”.

(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>

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