S. 3413 — Introduced in Senate

II 117th CONGRESS 1st Session S. 3413 IN THE SENATE OF THE UNITED STATES December 16, 2021Mr. Brown (for himself and Mr. Portman) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to extend the credit for health insurance costs of eligible individuals. 1. Extension of Health Coverage Tax Credit (a) In general Subparagraph (B) of section 35(b)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2026. (b) Effective date The amendment made by this section shall apply to coverage months beginning after December 31, 2021.