S. 1307

Affordable Health Insurance for the Middle Class Act

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II

115th CONGRESS

1st Session

S. 1307

IN THE SENATE OF THE UNITED STATES

June 7, 2017

Mrs. Feinstein (for herself, Ms. Hassan, Ms. Warren, Ms. Harris, Ms. Baldwin, Mr. Leahy, and Mrs. Gillibrand) 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 expand eligibility to receive refundable tax credits for coverage under a qualified health plan.

1.

Short title

This Act may be cited as the Affordable Health Insurance for the Middle Class Act.

2.

Expansion of eligibility for refundable credits for coverage under qualified health plans

(a)

In general

Section 36B(c)(1)(A) of the Internal Revenue Code of 1986 is amended by striking but does not exceed 400 percent.

(b)

Conforming amendment

The table in section 36B(b)(3)(A)(i) of the Internal Revenue Code of 1986 is amended by striking up to 400% and inserting or higher.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.