H.R. 5145 – Bipartisan Premium Tax Credit Extension Act

AI-Generated Summary

Updated November 23, 2025 at 10:15 PM UTC

The Bipartisan Premium Tax Credit Extension Act keeps the enhanced health‑insurance premium subsidies in place for the 2026 tax year. It also continues the provision that allows higher‑income households (those earning more than four times the poverty line) to qualify for the credit. The changes affect anyone who purchases coverage through the health‑insurance marketplace and claims the premium tax credit on their 2026 tax return.

Key Provisions

Extends the rules that increase premium tax credits (the subsidies that help people afford health‑insurance premiums) through the end of 2026.
Extends the rule that lets people whose household income is above 400% of the federal poverty line still receive the premium tax credit, also through the end of 2026.
Makes these extensions apply to tax years that start after December 31, 2025.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 4, 2025

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HouseIntro Referral

Introduced in House

September 4, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 4, 2025

Bill Text

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Introduced in HouseIssued September 4, 2025

I

119th CONGRESS

1st Session

H. R. 5145

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.

1.

Short title

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

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.