IMPROVE AFFORDABILITY AND REDUCE PREMIUM COSTS OF HEALTH INSURANCE FOR CONSUMERS.

SEC. 12001. IMPROVE AFFORDABILITY AND REDUCE PREMIUM COSTS OF HEALTH INSURANCE FOR CONSUMERS.(a) In General.—Clause (iii) of section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended—(1) by striking “in 2021 or 2022” and inserting “after December 31, 2020, and before January 1, 2026”, and (2) by striking “2021 and 2022” in the heading and inserting “2021 through 2025”. (b) Extension Through 2025 of Rule to Allow Credit to Taxpayers Whose Household Income Exceeds 400 Percent of the Poverty Line.—Section 36B(c)(1)(E) of the Internal Revenue Code of 1986 is amended—(1) by striking “in 2021 or 2022” and inserting “after December 31, 2020, and before January 1, 2026”, and136 STAT. 1906 (2) by striking “2021 and 2022” in the heading and inserting “2021 through 2025”. (c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2022.