H.R. 6074 — To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

This section extends two temporary enhancements to the premium tax credit—subsidies for qualified health insurance purchased through Affordable Care Act Exchanges—through 2028 (from 2025), applicable to taxable years beginning after December 31, 2025. Specifically, it (1) extends the rule increasing premium assistance amounts by removing the previous cap at 8.5% of household income, and (2) extends eligibility to taxpayers with household income exceeding 400% of the federal poverty line. (Thus, these enhancements, originally enacted in the American Rescue Plan Act of 2021 and extended by the Inflation Reduction Act of 2022, continue for an additional three years.)