Bill · H.R. 6316· House(119-HR-6316)
Tax Credit Extension Act
- Introduced
- 11/25/2025
- Last activity
- 11/25/2025 — Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Sponsored by
- Jefferson Van Drew
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
The Tax Credit Extension Act aims to amend the Internal Revenue Code of 1986. It seeks to extend the increased premium tax credit through 2027 and modifies the household income cap. The bill also introduces new options for the advance payment of the premium tax credit, allowing it to be sent to a personal HSA for certain individuals. Additionally, it establishes a minimum premium responsibility and authorizes appropriations for cost-sharing reduction payments. Finally, the act includes new procedures for determining the immigration status of individuals seeking the credit.
Yes· 3 of 5
Does this strengthen the Affordable Care Act?+5
The bill extends the increased premium tax credit through 2027 and authorizes appropriations for cost-sharing reductions.
Does this make health care easier to get in general?+5
Extending premium tax credits and cost-sharing reductions helps maintain access to health insurance coverage.
Does this lower what people pay for private health insurance?+4
The extension of the premium tax credit provides ongoing financial assistance to help lower the net cost of health insurance premiums.
The opposite
Would immigrants be better off under this?-5
The bill introduces stricter immigration status determinations and limits credit eligibility for those not considered 'eligible aliens'.
Does this reduce what the federal government spends?-2
The introduction of a uniform minimum premium responsibility may reduce the total amount of premium tax credits provided by the government.
Who it would affect, and how
Potential Positive Impacts for People
-
Extension of Premium Tax Credit: The bill extends the increased premium tax credit through January 1, 2028, which provides continued assistance for health insurance premiums (Section 2, a).
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Advance Payment Options: Individuals covered under a bronze level or a catastrophic plan can elect to have the advance payment of the premium tax credit sent directly to a personal HSA (Section 3, a).
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Creation of Personal HSAs: The bill allows for the establishment of a "personal HSA," which can receive advance payments or amounts rolled over from another personal HSA (Section 3, b).
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Cost-Sharing Reductions: The bill authorizes appropriations to carry out the payment of cost-sharing reductions (Section 5).
Potential Negative Impacts for People
-
Income Cap Limitations: The bill modifies the household income cap by changing the language to specify that the credit applies "up to 700.0 percent" (Section 2, b).
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Minimum Premium Responsibility: The bill introduces a uniform minimum premium responsibility amount that can reduce the premium assistance amount (Section 4, a).
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Stricter Immigration Status Determinations: The bill mandates that the Secretary and the Secretary of Health and Human Services assist Exchanges in determining if individuals are lawfully present or, after 2026, if they are "eligible aliens" (Section 6, a).
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Restrictions on Credit for Aliens: Per the sense of Congress, no credit shall be allowed for individuals who are not lawfully present, and after 2026, this includes those who are lawfully present but not considered "eligible aliens" (Section 7).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Healthcare
- Improves Healthcare Access+5Increases Affordable Care Act Support+5Reduces Private Insurance Premiums+4
- Demographic And Interest Groups
- Good For Low Income Households+4Good For Middle Class Households+3Good For Immigrants-5
- Economy And Finance
- Reduces Government Spending-2
- 11/25/2025
- Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced in House