II
119th CONGRESS
1st Session
S. 2824
IN THE SENATE OF THE UNITED STATES
September 16, 2025
Ms. Murkowski 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 the temporary enhanced premium credits.
Extension of temporary enhanced premium credits
In general
Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—
by striking January 1, 2026
and inserting January 1, 2028
, and
by striking 2025
in the heading and inserting 2027
.
Taxpayers whose household income exceeds 400 percent of the poverty line
Section 36B(c)(1)(E) of the Internal Revenue Code of 1986 is amended—
by striking January 1, 2026
and inserting January 1, 2028
, and
by striking 2025
in the heading and inserting 2027
.
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.