,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cfif  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ab1      
#bjbj,mr4 ,cardin 7for himself1 ,mr4    
,van ,hollen1 ,mrs4 ,shaheen1 ,mr4      
,bennet1 ,mr4 ,brown1 and ,mr4 ,markey7 
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 disregard additional           
unemployment compensation for purposes  
of premium tax credit and cost-sharing  
subsidies1 and for other purposes4  #a4 
,short title ,this ,act may be cited as 
the ,health ,insurance ,relief for      
,unemployed ,individuals and ,families4 
#b4 ,disregard of additional            
unemployment compensation for purposes  
of premium tax credit and cost-sharing  
subsidies  7a7 ,in general ,section     
#cf;,b7d77#b77;,b7 of the ,internal     
,revenue ,code of #aihf is amended--    
7#a7 by redesignating clauses 7i71 7ii71
 and 7iii7 as subclauses 7,i71 7,,ii71  

and 7,,iii71 respectively1 and by moving
 such subclauses #b ems to the right2   
7#b7 by striking adjusted gross income  
increased by and inserting adjusted     
gross income-- 7i7 decreased by the     
amount of any ,federal pandemic         
unemployment compensation paid to an    
individual under section #bajd of       
division ,a of the ,,cares ,act during  
the taxable year1 and2 and  7ii7        
increased by--  2 and  7#c7 by adding at
 the end the following new flush        
sentence3 ,clause 7i7 shall not apply to
 the extent that such decrease results  
in a household income for the taxpayer  
which is less than #ajj percent of the  
poverty line for a family of the size   
involved4 4  7b7 ,temporary suspension  
of recapture of excess advance payments 
,section #cf;,b7f77#b7 of the ,internal 
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subparagraph3  7,c7 ,special rule for   
#bjbj and #bjba ,subparagraph 7,a7 shall
 not apply to any taxable year beginning

 in #bjbj or #bjba4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjai4