H.R. 8242 — Health Coverage Tax Credit Reauthorization Act of 2026

This section extends the health coverage tax credit—available as a refundable credit equal to 72.5% of qualified health insurance premiums paid by certain eligible individuals (i.e., recipients of trade adjustment assistance, certain pension benefit guaranty corporation pensioners, and eligible Medicare beneficiaries)—to coverage months before January 1, 2030 (from before January 1, 2022). The extension applies to months beginning after December 31, 2021.