H.R. 1868 – Health Care Affordability Act of 2019

AI-Generated Summary

Updated April 14, 2026 at 3:14 AM UTC

The Health Care Affordability Act of 2019 changes how the tax code calculates premium subsidies for health insurance. It creates a sliding‑scale percentage that varies with a household’s income as a share of the poverty level, aiming to lower out‑of‑pocket costs for lower‑ and middle‑income families. The changes apply to tax years beginning after December 31, 2020 and affect anyone receiving a premium tax credit.

Key Provisions

Amends the formula that sets the “applicable percentage” for premium tax credits, adding a table that defines an initial and final premium percentage for each income tier (from just above the poverty line up to 400 % of poverty).
Specifies that the applicable percentage increases linearly between the initial and final values within each income tier.
Removes the previous cap wording “but does not exceed 400 percent” from the related code section, allowing the new percentages to apply without that limit.
Sets the effective date of these changes to taxable years starting after December 31, 2020.

Legislative Activity

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2 earlier actions

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 26, 2019

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HouseIntro Referral

Introduced in House

March 26, 2019

HouseIntro Referral

Sponsor introductory remarks on measure. (CR H2803)

March 26, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 26, 2019

Floor Debate

1 member

What members said about H.R. 1868 on the floor

1 Democrat

Rep. Lauren UnderwoodD-IL-14 · Jul 16, 2019

Mr. Speaker, in my district in northern Illinois, many farmers are struggling with the challenges that come from a delayed planting season and an uncertain market. But, recently, Kaylee Heap invited…

Bill Text

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Introduced in HouseIssued March 26, 2019

I

116th CONGRESS

1st Session

H. R. 1868

IN THE HOUSE OF REPRESENTATIVES

March 26, 2019

Ms. Underwood (for herself, Mr. Gomez, and Mr. O'Halleran) 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 improve affordability and reduce premium costs of health insurance for consumers.

1.

Short title

This Act may be cited as the Health Care Affordability Act of 2019.

2.

Improve affordability and reduce premium costs of health insurance for consumers

(a)

In general

Section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended to read as follows:

(A)

Applicable percentage

The applicable percentage for any taxable year shall be the percentage such that the applicable percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage 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—
Over 100.0 percent up to 133.0 percent	0.0	1.0
133.0 percent up to 150.0 percent	1.0	2.0
150.0 percent up to 200.0 percent	2.0	4.0
200.0 percent up to 250.0 percent	4.0	6.0
250.0 percent up to 300.0 percent	6.0	7.0
300.0 percent up to 400.0 percent	7.0	8.5
400.0 percent and higher	8.5	8.5

.

(b)

Conforming amendment

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

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2020.