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Accountability for Better Care Act of 2025
To amend the Internal Revenue Code of 1986 to extend and modify the enhanced premium tax credits, and for other purposes.
Summary
The bill extends and modifies the premium tax credits under the Affordable Care Act from 2026 through 2028, expanding eligibility to individuals with income up to 600 percent of the federal poverty line (compared to the current 400 percent limit) and adjusting the percentage of income that individuals must contribute toward premiums. For individuals earning above 400 percent of the federal poverty line, their required premium contribution increases based on a new graduated schedule, with those at 600 percent required to pay 16.5 percent of their income toward premiums. The bill changes the citizenship rules for tax credit eligibility from "lawfully present" to "citizen of the United States" and adds a provision prohibiting health plans that cover abortion services (except in cases where the mother's life is at risk or the pregnancy results from rape or incest) from being treated as qualified health plans. The bill appropriates necessary funds for cost-sharing reduction payments starting in 2027 and applies the new citizenship rules to cost-sharing reduction programs as well.
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)
- Sen. Husted, Jon [R-OH] (R-OH)
Actions (2)
- Dec 9, 2025 Read twice and referred to the Committee on Finance. · senate
- Dec 9, 2025 Introduced in Senate
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.
Full text
IN THE SENATE OF THE UNITED STATES
December 9, 2025
Mr. Husted 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 and modify the enhanced premium tax credits, 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 “Accountability for Better Care Act of 2025”.
SEC. 2. EXTENSION AND MODIFICATION OF CREDIT.
(a) In General.—Subparagraph (E) of section 36B(c)(1) of the Internal Revenue Code of 1986 is amended—
(1) by striking “2025” in the heading and inserting “2027”,
(2) by striking “January 1, 2026, subparagraph (A)” and inserting “January 1, 2028—
“(i) except as provided in clause (ii), subparagraph (A)”,
(3) by striking the period at the end and inserting “, and”, and
(4) by adding at the end the following new clause:
“(ii) in the case of such a year beginning after December 31, 2026, subparagraph (A) shall be applied by substituting ‘600 percent’ for ‘400 percent’.”.
(b) Applicable Percentages.—Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—
(1) by striking “2025” in the heading and inserting “2027”,
(2) by striking “January 1, 2026” and inserting “January 1, 2028”, and
(3) by striking the last row of the table contained in subclause (II) thereof and inserting the following new rows:
“in the case of taxable years beginning 8.5 8.5 before January 1, 2026, 400.0 percent and higher....................................... 400.0 percent up to 450.0 percent............. 8.5 8.5 450.0 percent up to 500.0 percent............. 10.5 10.5. 500.0 percent up to 550.0 percent............. 12.5 12.5 550.0 percent up to 600.0 percent............. 14.5 10.5. 600.0 percent................................. 16.5 16.5.”.
(c) Minimum Monthly Payment.—Subparagraph (A) of section 36B(b)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:
“(iv) Minimum monthly payment.—In the case of taxable years beginning after December 31, 2025, the initial and final premium percentages under clause (iii)(II) shall be adjusted such that in no case is the premium assistance amount greater than an amount equal to the monthly premiums described in paragraph
(2)(A) with respect to the taxpayer, reduced by $5.”.
(d) Rules Relating to Citizenship.—Subsection (e) of section 36B of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(4) Rules for taxable years after 2025.—In the case of a taxable year beginning after December 31, 2025, paragraph (1) shall be applied by substituting ‘are not citizens of the United States’ for ‘are individuals who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens’.”.
(e) Rules Relating to Coverage of Abortion.—Paragraph (3) of section 36B(c) is amended by adding at the end the following new subparagraph:
“(C) Rules relating to coverage of abortion.—
“(i) In general.—A plan which provides any benefits or coverage for abortions shall not be treated as a qualified health plan.
“(ii) Exceptions.—Clause (i) shall not apply with respect to benefits or coverage of abortions where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the result of an act of rape or incest.”.
(f) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
SEC. 3. RULES RELATING TO REDUCED COST-SHARING.
(a) Appropriation.—Section 1402 of the Patient Protection and Affordable Care Act (42 U.S.C. 18071) is amended by adding at the end the following new subsection:
“(h) Funding.—There are appropriated, out of any monies in the Treasury not otherwise appropriated, such sums as may be necessary for purposes of making payments under this section for plan years beginning on or after January 1, 2027.”.
(b) Rules Relating to Citizenship.—Section 1402(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18071(e)) is amended by adding at the end the following new paragraph:
“(4) Rules for plan years after 2025.—In the case of a plan year beginning after December 31, 2025, paragraph (1) shall be applied by substituting ‘is not a citizen of the United States’ for ‘is not lawfully present’.”. <all>
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