,,ii  #aai? ,,congress  #a/ ,session    
,s4 #ccia  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #i1 #bjbe,mr4 
,hu/$ introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to ext5d & modify 
! enhanc$ premium tax cr$its1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,acc\ntability = ,bett]    
,c>e ,act ( #bjbe4  #b4 ,ext5sion &     
modification ( cr$it  7a7 ,9 g5]al      
,subp>agraph 7,e7 ( section             
#cf;,b7c77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 by /rik+ #bjbe 
9 ! head+ & ins]t+ #bjbg1  7#b7 by /rik+
 ,janu>y #a1 #bjbf1 subp>agraph 7,a7 &  
ins]t+ 8,janu>y #a1 #bjbh--  7i7 except 
z provid$ 9 clause 7ii71 subp>agraph    
7,a7  1  7#c7 by /rik+ ! p]iod at ! end 
& ins]t+ 1 &1 &  7#d7 by add+ at ! end !
 foll[+ new clause3  7ii7 9 ! case ( su*
 a ye> beg9n+ aft] ,decemb] #ca1 #bjbf1 
subp>agraph 7,a7 %all be appli$ by      
sub/itut+ #fjj p]c5t = #djj p]c5t4  4   

7b7 ,applicable p]c5tages ,clause 7iii7 
( section #cf;,b7b77#c77;,a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ #bjbe 9 ! head+ & 
ins]t+ #bjbg1  7#b7 by /rik+ ,janu>y #a1
 #bjbf & ins]t+ ,janu>y #a1 #bjbh1 &    
7#c7 by /rik+ ! la/ r[ ( ! table conta9$
 9 subclause 7,,ii7 !re( & ins]t+ !     
foll[+ new r[s3 9 ! case ( taxable ye>s 
beg9n+ be=e ,janu>y #a1 #bjbf1 #djj4j   
p]c5t & high]#h4eh4edjj4j p]c5t up to   
#dej4j p]c5t#h4eh4edej4j p]c5t up to    
#ejj4j p]c5t#aj4eaj4e4ejj4j p]c5t up to 
#eej4j p]c5t#ab4eab4eeej4j p]c5t up to  
#fjj4j p]c5t#ad4eaj4e4fjj4j             
p]c5t#af4eaf4e4 4  7c7 ,m9imum mon?ly   
paym5t ,subp>agraph 7,a7 ( section      
#cf;,b7b77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new clause3  7iv7 ,m9imum mon?ly 
paym5t ,9 ! case ( taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjbe1 ! initial &   
f9al premium p]c5tages "u clause        
7iii77,,ii7 %all be adju/$ su* t 9 no   
case is ! premium assi/ance am\nt great]

 ?an an am\nt equal to ! mon?ly premiums
 describ$ 9 p>agraph 7#b77;,a7 ) respect
 to ! taxpay]1 r$uc$ by #e4  4  7d7     
,rules relat+ to citiz5%ip ,subsection  
7e7 ( section #cf;,b ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,rules = taxable ye>s aft] #bjbe ,9 !   
case ( a taxable ye> beg9n+ aft]        
,decemb] #ca1 #bjbe1 p>agraph 7#a7 %all 
be appli$ by sub/itut+ are n citiz5s ( !
 ,unit$ ,/ates = are individuals :o are 
n lawfully pres5t or1 9 ! case ( ali5s  
:o are lawfully pres5t1 are n eligible  
ali5s4  4  7e7 ,rules relat+ to cov]age 
( abortion ,p>agraph 7#c7 ( section     
#cf;,b7c7 is am5d$ by add+ at ! end !   
foll[+ new subp>agraph3  7,c7 ,rules    
relat+ to cov]age ( abortion  7i7 ,9    
g5]al ,a plan :i* provides any b5efits  
or cov]age = abortions %all n be treat$ 
z a qualifi$ heal? plan4  7ii7          
,exceptions ,clause 7i7 %all n apply )  
respect to b5efits or cov]age (         
abortions :]e ! life ( ! "m w\ld be     

endang]$ if ! fetus 7 c>ri$ to t]m1 or !
 pregnancy is ! result ( an act ( rape  
or ince/4  4  7f7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4  #c4 ,rules relat+ to r$uc$ 
co/-%>+  7a7 ,appropriation ,section    
#adjb ( ! ,pati5t ,protection &         
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjga7 is am5d$ by add+ at ! end !     
foll[+ new subsection3  7h7 ,fund+ ,!re 
are appropriat$1 out ( any monies 9 !   
,treasury n o!rwise appropriat$1 su*    
sums z may be necess>y = purposes ( mak+
 paym5ts "u ?is section = plan ye>s     
beg9n+ on or aft] ,janu>y #a1 #bjbg4  4 
7b7 ,rules relat+ to citiz5%ip ,section 
#adjb7;e7 ( ! ,pati5t ,protection &     
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjga7;e77 is am5d$ by add+ at ! end ! 
foll[+ new p>agraph3  7#d7 ,rules = plan
 ye>s aft] #bjbe ,9 ! case ( a plan ye> 
beg9n+ aft] ,decemb] #ca1 #bjbe1        
p>agraph 7#a7 %all be appli$ by         
sub/itut+ is n a citiz5 ( ! ,unit$      

,/ates = is n lawfully pres5t4  4