,i #aaith ,,congress #ast ,session ,h4 ,r4 #fcaf ,,in ,,the ,,house ,,of ,,representatives ,november #be1 #bjbe,mr4 ,van ,drew introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,energy and ,commerce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to extend the premium tax credit and provide for advance payment of the credit to taxpayers1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,tax ,credit ,extension ,act4 #b4 ,extension and modification of increased premium tax credit 7a7 ,extension ,section #cf;,b7b77#c77;,a77iii7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,january #a1 #bjbf and inserting ,january #a1 #bjbh1 7#b7 by striking through #bjbe in the heading thereof and inserting through #bjbg4 7b7 ,household income cap 7#a7 ,in general ,the table in section #cf;,b7b77,a77#c77;iii7 of such ,code is amended by striking and higher and inserting up to #gjj4j percent4 7#b7 ,conforming amendment ,section #cf;,b7c77#a77;,e7 of such ,code is amended-- 7,a7 by striking shall be applied without regard to and inserting shall be applied by substituting but does not exceed #gjj percent for1 and 7,b7 by striking through #bjbe in the heading and inserting through #bjbg4 7c7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #c4 ,advance payment of premium tax credit made directly to individuals or to ,personal ,,hsa 7a7 ,in general ,section #adab7;a77#c7 of the ,patient ,protection and ,affordable ,care ,act is amended-- 7#a7 by striking credit or reductions to the issuers and inserting the following3 credit or reductions-- 7,a7 on the election of the individual1 to the issuer 1 7#b7 by striking the period at the end and inserting 1 and1 and 7#c7 by adding at the end the following new subparagraph3 7,b7 in the case of an individual who is covered under a plan in the bronze level1 or a catastrophic plan1 and who so elects1 to the personal ,,hsa 7as defined in section #bbc7;h7 of the ,internal ,revenue ,code of #aihf7 of the individual1 7,c7 in the absence of either such election1 to individuals4 4 7b7 ,personal ,h,s,as ,section #bbc of the ,internal ,revenue ,code of #aihf is amended by redesignating subsection 7h7 as subsection 7i7 and by inserting after subsection 7g7 the following new subsection3 7h7 ,personal ,h,s,as 7#a7 ,in general ,an individual may elect to designate a health savings account as1 or establish in a health savings account a separate account to be treated as1 a ,personal ,,hsa4 7#b7 ,personal ,,hsa ,a personal ,,hsa shall be treated for purposes of this section in the same manner as a health savings account1 except that-- 7,a7 no contributions may be made to a personal ,,hsa other than advance payments made by the ,secretary under section #adab7;a77#c77;,b7 of the ,patient ,protection and ,affordable ,care ,act or amounts rolled over from another personal ,,hsa of the account beneficiary1 7,b7 such contributions shall not be taken into account under subsection 7a71 and 7,c7 subsection 7d7 shall be applied without regard to paragraph 7#b77;,b74 4 7c7 ,effective date 7#a7 ,subsection 7a7 ,the amendments made by subsection 7a7 shall apply to determinations made after ,december #ca1 #bjbe4 7#b7 ,subsection 7b7 ,the amendments made by subsection 7b7 shall apply to taxable years ending after ,december #ca1 #bjbe4 #d4 ,minimum premium responsibility 7a7 ,in general ,section #cf;,b7b77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new flush matter3 ,the premium assistance amount for any coverage month shall not exceed an amount equal to the excess of the monthly premium amount determined for such month under subparagraph 7,a71 reduced by such uniform minimum premium responsibility amount as the ,secretary1 in consultation with the ,secretary of ,health and ,human ,services1 may prescribe for coverage months beginning during a year4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #e4 ,authorization of appropriations for cost-sharing reduction payments ,there are authorized to be appropriated to carry out the payment of cost-sharing reductions under section #adab of the ,patient ,protection and ,affordable ,care ,act such amounts as the ,secretary of the ,treasury1 in consultation with the ,secretary of ,health and ,human ,services1 determines are necessary4 #f4 ,determination of immigration status for premium tax credit 7a7 ,in general ,section #ce;,b7c77#e7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,g7 ,determination of legal status ,the ,secretary and the ,secretary of ,health and ,human ,services shall1 in consultation with the ,secretary of ,homeland ,security1 assist ,exchanges with determining whether alien individuals are lawfully present in the ,united ,states1 and1 in the case of taxable years beginning after ,december #ca1 #bjbf1 whether alien individuals are eligible aliens4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #g4 ,sense of ,congress regarding aliens ,it is the sense of ,congress that no credit shall be allowed under section #cf;,b of the ,internal ,revenue ,code of #aihf with respect to any individual who is an alien not lawfully present in the ,united ,states1 and in the case of taxable years beginning after ,december #ca1 #bjbf1 with respect to any individual who is an alien not lawfully present or1 in the case of an alien lawfully present1 an individual who is not an eligible alien4