,,ii #aacth ,,congress #b;d ,session ,s4 #bijh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #ah1 #bjad,mrs4 ,feinstein introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to expand eligibility for the refundable credit for coverage under a qualified health plan1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,affordable ,health ,insurance for the ,middle ,class ,act4 #b4 ,expanding eligibility for refundable credit for coverage under a qualified health plan 7a7 ,in general ,subparagraph 7,a7 of section #cf;,b7c77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking #djj percent and inserting #fjj percent4 7b7 ,conforming amendments 7#a7 ,the table contained in clause 7i7 of section #cf;,b7b77#c77;,a7 of such ,code is amended in the first column of the last row by striking #djj and inserting #fjj4 7#b7 ,clause 7i7 of section #cf;,b7f77#b77;,b7 of such ,code is amended-- 7,a7 by striking #djj percent and inserting #fjj percent1 and 7,b7 in the first column of the last row of the table contained in such clause1 by striking #djj and inserting #fjj4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years ending after ,december #ca1 #bjad4 #c4 ,increase in excise tax rate for small cigars and cigarettes 7a7 ,in general 7#a7 ,small cigars ,section #egja7;a77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking #ej4cc and inserting #eb4hc4 7#b7 ,small cigarettes ,section #egja7;b77#a7 of such ,code is amended by striking #ej4cc and inserting #eb4hc4 7b7 ,effective ,date ,the amendments made by this section shall apply to articles removed 7as defined in section #egjb7;j7 of the ,internal ,revenue ,code of #aihf7 after ,december #ca1 #bjad4