S. 3391

119 S3391 IS: Accountability for Better Care Act of 2025
 U.S. Senate
 2025-12-09
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 3391  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.
1.
Short title
This Act may be cited as the   Accountability for Better Care Act of 2025  .
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:
  in the case of taxable years beginning before January 1, 2026, 400.0 percent and higher  8.5  8.5    400.0 percent up to 450.0 percent  8.5  8.5    450.0 percent up to 500.0 percent  10.5  10.5.    500.0 percent up to 550.0 percent  12.5  12.5    550.0 percent up to 600.0 percent  14.5  10.5.    600.0 percent  16.5  16.5.      .
(c)
Minimum monthly payment
Subparagraph (A) of  section 36B(b)(3)  of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:
(iv)
Minimum monthly payment
In the case of taxable years beginning after December 31, 2025, the initial and final premium percentages under clause (iii)(II) shall be adjusted such that in no case is the premium assistance amount greater than an amount equal to the monthly premiums described in paragraph (2)(A) with respect to the taxpayer, reduced by $5.
 .
(d)
Rules relating to citizenship
Subsection (e) of  section 36B  of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
(4)
Rules for taxable years after 2025
In the case of a taxable year beginning after December 31, 2025, paragraph (1) shall be applied by substituting  are not citizens of the United States  for  are individuals who are not lawfully present or, in the case of aliens who are lawfully present, are not eligible aliens .
 .
(e)
Rules relating to coverage of abortion
Paragraph (3) of section 36B(c) is amended by adding at the end the following new subparagraph:
(C)
Rules relating to coverage of abortion
(i)
In general
A plan which provides any benefits or coverage for abortions shall not be treated as a qualified health plan.
(ii)
Exceptions
Clause (i) shall not apply with respect to benefits or coverage of abortions where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the result of an act of rape or incest.
 .
(f)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
3.
Rules relating to reduced cost-sharing
(a)
Appropriation
Section 1402 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071 ) is amended by adding at the end the following new subsection:
(h)
Funding
There are appropriated, out of any monies in the Treasury not otherwise appropriated, such sums as may be necessary for purposes of making payments under this section for plan years beginning on or after January 1, 2027.
 .
(b)
Rules relating to citizenship
Section 1402(e) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(e) ) is amended by adding at the end the following new paragraph:
(4)
Rules for plan years after 2025
In the case of a plan year beginning after December 31, 2025, paragraph (1) shall be applied by substituting  is not a citizen of the United States  for  is not lawfully present .
 .