Pub. L. 116-94, div. Q, tit. I, subtit. D, sec. 146
CREDIT FOR HEALTH INSURANCE COSTS OF ELIGIBLE INDIVIDUALS.
SEC. 146. CREDIT FOR HEALTH INSURANCE COSTS OF ELIGIBLE INDIVIDUALS.(a) In General.—Section 35(b)(1)(B) is amended by striking “January 1, 2020” and inserting “January 1, 2021”.(b) Effective Date.—The amendment made by this section shall apply to months beginning after December 31, 2019.