S. 3102 — A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.

This section extends the temporary enhanced premium tax credits for Affordable Care Act Marketplace coverage—including for households with income exceeding 400% of the federal poverty level (i.e., increased subsidies with no phaseout above that threshold)—to January 1, 2028 (from January 1, 2026), for taxable years beginning after December 31, 2025.

This section extends the annual open enrollment period required on American Health Benefit Exchanges (ACA Exchanges) for plan year 2026 until January 15, 2026.