,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bdig  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ah1 #bjai   
,ms4 ,cortez ,ma/o 7= h]self1 ,mr4      
,br[n1 & ,ms4 ,ros57 introduc$ ! foll[+ 
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exclude c]ta9 dep5d5t income :5        
calculat+ modifi$ adju/$ gross income = 
! purposes ( eligibility = premium tax  
cr$its4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,dep5d5t ,income ,exclusion 
,act ( #bjai4  #b4 ,exclusion ( c]ta9   
dep5d5t income = purposes ( premium tax 
cr$it  7a7 ,9 g5]al ,p>agraph 7#b7 (    
section #cf;,b7d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subp>agraph3  7,c7         
,exception = c]ta9 dep5d5t income  7i7  
,9 g5]al ,!re %all n be tak5 into acc\nt
 "u subp>agraph 7,a77ii7 any wages      
7det]m9$ "u section #cdja7;a77 or net   
e>n+s f self-employm5t 7z def9$ 9       
section #adjb7;a77 ( any dep5d5t ( !    

taxpay] :o--  7,i7 has n atta9$ age #ah 
z ( ! la/ day ( ! cal5d> ye> 9 :i* !    
taxable ye> ( ! taxpay] beg9s1 or       
7,,ii7 has n atta9$ age #bd z ( ! la/   
day ( su* cal5d> ye> &1 dur+ ea* ( #e   
cal5d> mon?s dur+ su* cal5d> ye>1 is    
describ$ 9 subp>agraph 7,a7 or 7,b7 (   
section #aeb7;f77#b7 7appli$ by         
sub/itut+ "p-"t or full-"t = full-"t ea*
 place x appe>s1 & by deem+ any =-pr(it 
educational in/itution n to be an       
educational organization describ$ 9     
section #agj7;b77#a77;,a77ii771 is      
p>ticipat+ 9 a qualifi$ job-tra9+       
program1 or is p>ticipat+ 9 an          
appr5tice%ip program regi/]$ "u ! ,act (
 ,augu/ #af1 #aicg 7commonly kn[n z !   
,national ,appr5tice%ip ,act2 #ej ,/at4 
#ffd1 *apt] #ffc2 #bi ,u4,s4,c4 #ej et  
seq474  7ii7 ,qualifi$ job-tra9+ program
 ,= purposes ( ?is subp>agraph1 ! t]m   
qualifi$ job-tra9+ program means any    
program ( tra9+ s]vices describ$ 9      
section #acd7;c77#c7 ( ! ,work=ce       
,innovation & ,opportunity ,act 7#bi    

,u4,s4,c4 #cagd7;c77#c774  7iii7        
,limitation ,clause 7i7 %all n apply to 
s mu* ( ! aggregate income ( all        
dep5d5ts ( ! taxpay] z exce$s an am\nt  
equal to #ae p]c5t ( ! modifi$ adju/$   
gross income ( ! taxpay]4  7iv7         
,taxpay]s resid+ 9 ,m$icaid             
non-expansion ,/ates ,9 ! case ( a      
taxpay] resid+ 9 a ,/ate :i* 7z ( ! fir/
 day ( ! taxable ye>7 does n provide =  
eligibility "u clause 7i77,,viii7 or    
7ii77,,xx7 ( section #aijb7;a77#aj77;,a7
 ( ! ,social ,security ,act = m$ical    
assi/ance "u title ,,xix ( su* ,act 7or 
a waiv] ( ! ,/ate plan approv$ "u       
section #aaae ( ! ,social ,security     
,act71 clause 7i7 %all apply to any     
dep5d5t ( su* taxpay] only to ! ext5t t 
! application ( su* clause w\ld n r$uce 
! h\sehold income bel[ #ajj p]c5t ( !   
am\nt equal to ! pov]ty l9e = a family (
 ! size involv$4  4  7b7 ,con=m+        
am5dm5ts  7#a7 ,clause 7ii7 ( section   
#cf;,b7d77#b77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ 1      

except z provid$ 9 subp>agraph 7,c71    
aft] individuals4  7#b7 ,p>agraph 7#c7 (
 section #adaa7;b7 ( ! ,pati5t          
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjha7 is am5d$ by add+ at ! 
end ! foll[+ new subp>agraph3  7,d7     
,in=mation reg>d+ c]ta9 dep5d5ts        
,in=mation reg>d+ :e!r section          
#cf;,b7d77#b77;,c7 w apply to any       
individuals tak5 into acc\nt z memb]s ( 
! h\sehold ( ! enrollee1 & ! am\nt (    
income f employm5t ( ea* su* individual 
= ! taxable ye> describ$ 9 subp>agraph  
7,a74  4  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to cr$its all[$ "u section #cf;,b ( !   
,int]nal ,rev5ue ,code ( #aihf =1 &     
advance paym5ts ( cr$its "u section     
#adab ( ! ,pati5t ,protection &         
,af=dable ,c>e ,act ) respect to1       
taxable ye>s beg9n+ aft] ! date ( !     
enactm5t ( ?is ,act4