,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bgce  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #cj1 #bjai,ms4 
,baldw9 7= h]self1 ,mr4 ,k+1 & ,mr4     
,book]7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to r$uce !        
applicable p]c5tage "u ! premium        
assi/ance tax cr$it = h\seholds ) "y    
adults4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,advanc+ ,y\? ,enrollm5t    
,act4  #b4 ,r$uction ( applicable       
p]c5tage = c]ta9 taxpay]s  7a7 ,9 g5]al 
,p>agraph 7#c7 ( section #cf;,b7b7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+3  7,f7        
,r$uction ( applicable p]c5tage = c]ta9 
taxpay]s  7i7 ,9 g5]al ,! initial & f9al
 applicable p]c5tages "u clause 7i7 (   
subp>agraph 7,a7 7aft] application (    
clause 7ii7 ( su* subp>agraph7 %all ea* 
be r$uc$ 7b n bel[ z]o7 by--  7,i7 9 !  
case ( an applicable taxpay] ) an       
eligible h\sehold memb] :o has n atta9$ 

#ca ye>s ( age z ( ! close ( ! taxable  
ye>1 an am\nt equal to ! applicable     
p]c5tage ( #b4e p]c5tage po9ts1 &       
7,,ii7 9 ! case ( an applicable taxpay] 
) an eligible h\sehold memb] :o has     
atta9$ at lea/ #ca ye>s ( age z ( !     
close ( ! taxable ye>1 an am\nt equal to
 ! applicable p]c5tage (--  7aa7 #b4e   
p]c5tage po9ts1 m9us  7bb7 ! am\nt equal
 to ! product ( #j4e p]c5tage po9ts     
multipli$ by ! numb] ( ye>s ( age ( su* 
eligible h\sehold memb] z ( ! close ( ! 
taxable ye> 9 excess ( #cj4  7ii7       
,applicable p]c5tage ,= purposes (      
clause 7i71 ! applicable p]c5tage %all  
be ! am\nt 7express$ z a p]c5tage7 equal
 to ! quoti5t (--  7,i7 ! total numb] ( 
individuals :o-- 7aa7 are tak5 into     
acc\nt 9 det]m9+ ! applicable taxpay]'s 
family size "u subsection 7d77#a7 & are 
cov]$ "u ! qualifi$ heal? plan1 &  7bb7 
h n atta9$ #ce ye>s ( age z ( ! close ( 
! taxable ye>1 &  7,,ii7 ! total numb] (
 individuals :o are describ$ 9 item 7aa7
 ( subclause 7,i74  7iii7 ,eligible     

h\sehold memb] ,= purposes ( ?is        
subp>agraph1 ! t]m eligible h\sehold    
memb] means ! y\nge/ individual :o--    
7,i7 is tak5 into acc\nt 9 det]m9+ !    
applicable taxpay]'s family size "u     
subsection 7d77#a7 & is cov]$ "u !      
qualifi$ heal? plan1 &  7,,ii7 has      
atta9$ #ah ye>s ( age b n atta9$ #ce    
ye>s ( age z ( ! close ( ! taxable ye>4 
7iv7 ,r\nd+ ,any r$uction det]m9$ "u    
clause 7i7 %all be r\nd$ to ! ne>e/     
#a_/aj ( #a p]c5tage po9t4  4  7b7      
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4