,,ii  #aafth ,,congress  #ast ,session  
,s4 #ifa  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #a1          
#bjai,mrs4 ,shaheen 7for herself1 ,mr4  
,tester1 ,mr4 ,king1 and ,ms4 ,harris7  
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 plan4  #a4 ,short title
 ,this ,act may be cited as the         
,improving ,health ,insurance           
,affordability ,act of #bjai4  #b4      
,increase in eligibility for credit  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 #hjj
 percent4  7b7 ,applicable percentages  
7#a7 ,in general ,subparagraph 7,a7 of  
section #cf;,b7b77#c7 of the ,internal  
,revenue ,code of #aihf as follows the  
table headings is amended to read as    

follows3  7,a7 ,applicable percentage   
,the applicable percentage for any      
taxable year shall be the percentage    
such that the applicable percentage for 
any taxpayer whose household income is  
within an income tier specified in the  
following table shall increase1 on a    
sliding scale in a linear manner1 from  
the initial premium percentage to the   
final premium percentage specified in   
such table for such income tier3 ,in the
 case of household income 7expressed as 
a percent of poverty line7 within the   
following income tier3,the initial      
premium percentage is--,the final       
premium percentage is--,up to #acc      
percent#a4geb4jacc percent up to #aej   
percent#b4jc4eaej percent up to #bjj    
percent#c4ee4ebjj percent up to #bej    
percent#e4eg4bebej percent up to #cjj   
percent#g4beh4ecjj percent up to #djj   
percent#h4ei4jdjj percent up to #eej    
percent#i4jaj4jeej percent up to #gjj   
percent#aj4jaa4jgjj percent up to #hjj  
percent#aa4jab4e4  4  7#b7 ,conforming  

amendments relating to affordability of 
coverage  7,a7 ,subparagraph 7,c7 of    
section #cf;,b7c77#b7 of such ,code is  
amended by striking clause 7iv74  7,b7  
,paragraph 7#d7 of section #cf;,b7c7 of 
such ,code is amended by striking       
subparagraph 7,f74  7c7 ,limitation on  
recapture ,clause 7i7 of section        
#cf;,b7f77#b77;,b7 of the ,internal     
,revenue ,code of #aihf is amended--    
7#a7 by striking #djj percent and       
inserting #hjj percent2  7#b7 by        
striking the period at the end of the   
last row of the table2 and  7#c7 by     
adding at the end of the table the      
following new rows3  ,at least #djj     
percent but less than #fjj percent#c1ejj
 ,at least #fjj percent but less than   
#hjj percent#d1ejj4 4  7d7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjai4