Bill · S. 3102· Senate(119-S-3102)
A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.
- Introduced
- 11/4/2025
- Last activity
- 11/4/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Peter Welch
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill proposes changes to the Internal Revenue Code of 1986 to extend temporary enhanced premium credits. It moves the expiration date for these credits from January 1, 2026, to January 1, 2028. The bill also applies this extension to taxpayers whose household income exceeds 400 percent of the poverty line. Additionally, the legislation extends the annual open enrollment period for plan year 2026 until January 15, 2026. The changes for the premium credits apply to taxable years beginning after December 31, 2025.
Yes· 3 of 34
Does this strengthen the Affordable Care Act?+8
The bill directly extends enhanced ACA premium tax credits through 2027 and broadens eligibility past 400 percent of the poverty line.
Would households on low incomes be better off under this?+7
Lower-income households continue to receive vital financial assistance for health insurance premiums.
Would middle-income households be better off under this?+7
Middle-class families benefit from extended credits and the removal of the 400 percent poverty line income cap.
The opposite
Does this reduce what the federal government owes?-2
Extending tax credits and subsidies increases federal spending and reduces tax revenues over the extension period.
Does this reduce what the federal government spends?-2
The legislation extends financial subsidies, resulting in continued federal expenditures for healthcare.
Does this make the government pay for what it commits to?-2
Extending these provisions without offsetting revenue increases adds to the federal deficit.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 1 (Extension of Temporary Enhanced Premium Credits): This section extends the temporary enhanced premium credits until January 1, 2028. This is a positive outcome because it continues financial help for individuals and families paying for their health insurance premiums through the tax code.
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Section 1(b) (Taxpayers Exceeding 400 Percent of the Poverty Line): This provision extends the credits for taxpayers whose household income exceeds 400 percent of the poverty line until January 1, 2028. This is beneficial as it keeps financial assistance available to higher-income households that previously might not have qualified.
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Section 2 (Extension of Open Enrollment Period for Plan Year 2026): This section extends the annual open enrollment period for plan year 2026 until January 15, 2026. This is a good thing for people because it gives them more time to sign up for health insurance plans through the Exchanges.
Potential Negative Impacts for People
- No Negative Impacts Identified: Based strictly on the provided text, there are no specific sections or provisions identified that create negative consequences or burdens for individuals or groups of people in the United States.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+7Good For Middle Class Households+7Good For Middle Aged+6Good For Young Adults+6Good For Children+5Good For Seniors+4Good For High Income Households+3Good For People With Disabilities+3Good For Students+3Good For Women+3Good For African Americans+2Good For Hispanic Americans+2Good For Immigrants+2Good For L G B T Q Community+2Good For Men+2Good For Retirees+2Good For Rural Residents+2Good For Urban Residents+2Good For Asian Americans+1Good For Farmers+1Good For Native Americans+1Good For Union Workers+1Good For Veterans+1Good For White Americans+1
- Healthcare
- Increases Affordable Care Act Support+8Improves Healthcare Access+7Reduces Private Insurance Premiums+7
- Social Issues And Justice
- Improves Poverty Reduction+3Improves Disability Rights+1Improves Gender Equality+1Improves Racial Equity+1
- Economy And Finance
- Reduces Middle Class Taxes+6Improves Economic Growth+1Improves Fiscal Responsibility-2Reduces Government Spending-2Reduces National Debt-2
- Governance And Ideology
- Increases Federal Power+1
- 11/4/2025
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.