RepublicanBill · H.R. 5145· House(119-HR-5145)

Bipartisan Premium Tax Credit Extension Act

Rep. Kiggans
Age: 55 years
Virginia
Introduced
9/4/2025
Last activity
9/4/2025 — Referred to the House Committee on Ways and Means.
Sponsored by
Jennifer Kiggans
Cosponsors
Republican - 14Democrat - 16
Taxation
  1. Introduced
  2. In Committee

What this bill would do

This bill is called the "Bipartisan Premium Tax Credit Extension Act." Its main purpose is to amend the Internal Revenue Code of 1986. It extends the rules that increase premium assistance amounts through 2026. It also extends the rule allowing the credit for taxpayers whose household income is more than 400 percent of the poverty line through 2026. These changes apply to taxable years starting after December 31, 2025.

Yes· 3 of 21

  • Would households on low incomes be better off under this?+8

    Provides critical financial assistance to make health insurance affordable for low-income individuals.

  • Does this strengthen the Affordable Care Act?+8

    Directly extends and enhances the premium tax credits associated with the ACA marketplace.

  • Would middle-income households be better off under this?+7

    Extends the credit to those exceeding 400% of the poverty line, directly benefiting the middle class.

The opposite

  • Does this reduce what the federal government owes?-2

    Extending tax credits generally increases government expenditure or reduces tax revenue, potentially increasing the deficit.

  • Does this reduce what the federal government spends?-2

    The extension of the premium tax credit represents a continued government expenditure/tax expenditure.

  • Does this make the government pay for what it commits to?-2

    Extends a costly tax credit without introducing new funding mechanisms.