,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #ciab  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #g1 #bjbc,mr4   
,kildee 7= himself1 ,mr4 ,blum5au]1 ,ms4
 ,slotk91 ,ms4 ,sewell1 ,ms4 ,moore (   
,wiscons91 & ,mr4 ,evans7 introduc$ !   
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to make ! heal? cov]age tax cr$it 
p]man5t4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,bob von ,s*w$l] ,p]man5t   
,heal? ,cov]age ,tax ,cr$it ,expansion  
,act4  #b4 ,p]man5t cr$it = heal?       
insurance co/s  7a7 ,9 g5]al ,section   
#ce7;b77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ to read z foll[s3  7#a7 
,9 g5]al ,! t]m eligible cov]age mon?   
means any mon? if1 z ( ! fir/ day ( su* 
mon?1 ! taxpay]-- 7,a7 is an eligible   
individual1  7,b7 is cov]$ by qualifi$  
heal? insurance1 ! premium = :i* is paid
 by ! taxpay]1  7,c7 does n h o!r       
specifi$ cov]age1 &  7,d7 is n imprison$
 "u ,f$]al1 ,/ate1 or local au?ority4  4

  7b7 ,increase 9 cr$it p]c5tage        
,section #ce7;a7 ( su* ,code is am5d$ by
 /rik+ #gb4e p]c5t & ins]t+ #hj p]c5t4  
7c7 ,con=m+ am5dm5ts  7#a7 ,section     
#ce7;e77#b77;,b77i7 ( su* ,code is am5d$
 by /rik+ clauses 7iii7 & 7iv7 (        
subsection 7b77#a77;,a7 & ins]t+        
subp>agraphs 7,c7 & 7,d7 ( subsection   
7b77#a74  7#b7 ,subsections 7b7 &       
7e77#a7 ( section #gebg ( su* ,code are 
ea* am5d$ by /rik+ #gb4e p]c5t & ins]t+ 
#hj p]c5t4  7d7 ,effective date  7#a7 ,9
 g5]al ,! am5dm5ts made by ?is section  
%all apply to cov]age mon?s beg9n+ aft] 
,decemb] #ca1 #bjba4  7#b7 ,transition  
rule ,not)/&+ section                   
#ce7;g77#aa77;,b77i7 ( su* ,code1 an    
election to apply section #ce ( su*     
,code to an eligible cov]age mon? 7z    
def9$ 9 section #ce7;b7 ( su* ,code7    
beg9n+ aft] ,decemb] #ca1 #bjba1 & be=e 
! beg9n+ ( ! fir/ taxable ye> beg9n+    
aft] ! date ( ! enactm5t ( ?is ,act--   
7,a7 may be made at any "t on or aft]   
su* date ( enactm5t & be=e ! lat] (--   

7i7 ! expiration ( ! #c-ye> p]iod (     
limitation prescrib$ 9 section #feaa7;a7
 ( su* ,code ) respect to ! taxable ye> 
= su* cov]age mon?1 or  7ii7 any date   
specifi$ 9 guidance issu$ by !          
,secret>y1 &  7,b7 may be made on an    
am5d$ return4