Accountability for Better Care Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3391 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3391 To amend the Internal Revenue Code of 1986 to extend and modify the enhanced premium tax credits, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 9, 2025 Mr. Husted introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to extend and modify the enhanced premium tax credits, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Accountability for Better Care Act of 2025''. SEC. 2. EXTENSION AND MODIFICATION OF CREDIT. (a) In General.--Subparagraph (E) of section 36B(c)(1) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``2025'' in the heading and inserting ``2027'', (2) by striking ``January 1, 2026, subparagraph (A)'' and inserting ``January 1, 2028-- ``(i) except as provided in clause (ii), subparagraph (A)'', (3) by striking the period at the end and inserting ``, and'', and (4) by adding at the end the following new clause: ``(ii) in the case of such a year beginning after December 31, 2026, subparagraph (A) shall be applied by substituting `600 percent' for `400 percent'.''. (b) Applicable Percentages.--Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``2025'' in the heading and inserting ``2027'', (2) by striking ``January 1, 2026'' and inserting ``January 1, 2028'', and (3) by striking the last row of the table contained in subclause (II) thereof and inserting the following new rows: ---------------------------------------------------------------------