H.R. 5145 — Introduced in House

I 119th CONGRESS 1st Session H. R. 5145 IN THE HOUSE OF REPRESENTATIVES September 4, 2025Mrs. Kiggans of Virginia (for herself, Mr. Suozzi, Mr. Fitzpatrick, Mr. Ciscomani, Mr. Bresnahan, Mr. Gimenez, Mr. Valadao, Mrs. Kim, Mr. Hurd of Colorado, Mr. Kean, Mr. Golden of Maine, Mr. Lawler, Mr. Davis of North Carolina, Ms. Perez, and Ms. Salazar) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to extend the enhanced premium tax credit, and for other purposes. 1. Short title This Act may be cited as the Bipartisan Premium Tax Credit Extension Act. 2. Extension of enhanced premium tax credit (a) Extension of rules To increase premium assistance amounts Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended— (1) in the heading, by striking through 2025 and inserting through 2026, and (2) in the matter preceding subclause (I), by striking before January 1, 2026 and inserting before January 1, 2027. (b) Extension of rule To allow credit to taxpayers whose household income exceeds 400 percent of poverty line Subparagraph (E) of section 36B(c)(1) of such Code is amended— (1) in the heading, by striking through 2025 and inserting through 2026, and (2) by striking before January 1, 2026 and inserting before January 1, 2027. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.