,,ii #aaith ,,congress #ast ,session ,s4 #ccia ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #i1 #bjbe,mr4 ,husted 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 extend and modify the enhanced premium tax credits1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,accountability for ,better ,care ,act of #bjbe4 #b4 ,extension and modification of credit 7a7 ,in general ,subparagraph 7,e7 of section #cf;,b7c77#a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #bjbe in the heading and inserting #bjbg1 7#b7 by striking ,january #a1 #bjbf1 subparagraph 7,a7 and inserting 8,january #a1 #bjbh-- 7i7 except as provided in clause 7ii71 subparagraph 7,a7 1 7#c7 by striking the period at the end and inserting 1 and1 and 7#d7 by adding at the end the following new clause3 7ii7 in the case of such a year beginning after ,december #ca1 #bjbf1 subparagraph 7,a7 shall be applied by substituting #fjj percent for #djj percent4 4 7b7 ,applicable percentages ,clause 7iii7 of section #cf;,b7b77#c77;,a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #bjbe in the heading and inserting #bjbg1 7#b7 by striking ,january #a1 #bjbf and inserting ,january #a1 #bjbh1 and 7#c7 by striking the last row of the table contained in subclause 7,,ii7 thereof and inserting the following new rows3 in the case of taxable years beginning before ,january #a1 #bjbf1 #djj4j percent and higher#h4eh4edjj4j percent up to #dej4j percent#h4eh4edej4j percent up to #ejj4j percent#aj4eaj4e4ejj4j percent up to #eej4j percent#ab4eab4eeej4j percent up to #fjj4j percent#ad4eaj4e4fjj4j percent#af4eaf4e4 4 7c7 ,minimum monthly payment ,subparagraph 7,a7 of section #cf;,b7b77#c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new clause3 7iv7 ,minimum monthly payment ,in the case of taxable years beginning after ,december #ca1 #bjbe1 the initial and final premium percentages under clause 7iii77,,ii7 shall be adjusted such that in no case is the premium assistance amount greater than an amount equal to the monthly premiums described in paragraph 7#b77;,a7 with respect to the taxpayer1 reduced by #e4 4 7d7 ,rules relating to citizenship ,subsection 7e7 of section #cf;,b of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,rules for taxable years after #bjbe ,in the case of a taxable year beginning after ,december #ca1 #bjbe1 paragraph 7#a7 shall be applied by substituting are not citizens of the ,united ,states for are individuals who are not lawfully present or1 in the case of aliens who are lawfully present1 are not eligible aliens4 4 7e7 ,rules relating to coverage of abortion ,paragraph 7#c7 of section #cf;,b7c7 is amended by adding at the end the following new subparagraph3 7,c7 ,rules relating to coverage of abortion 7i7 ,in general ,a plan which provides any benefits or coverage for abortions shall not be treated as a qualified health plan4 7ii7 ,exceptions ,clause 7i7 shall not apply with respect to benefits or coverage of abortions where the life of the mother would be endangered if the fetus were carried to term1 or the pregnancy is the result of an act of rape or incest4 4 7f7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #c4 ,rules relating to reduced cost-sharing 7a7 ,appropriation ,section #adjb of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjga7 is amended by adding at the end the following new subsection3 7h7 ,funding ,there are appropriated1 out of any monies in the ,treasury not otherwise appropriated1 such sums as may be necessary for purposes of making payments under this section for plan years beginning on or after ,january #a1 #bjbg4 4 7b7 ,rules relating to citizenship ,section #adjb7;e7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjga7;e77 is amended by adding at the end the following new paragraph3 7#d7 ,rules for plan years after #bjbe ,in the case of a plan year beginning after ,december #ca1 #bjbe1 paragraph 7#a7 shall be applied by substituting is not a citizen of the ,united ,states for is not lawfully present4 4