United States 119th Congress Status: In Committee 1 R cosponsors

HR 6316 — Tax Credit Extension Act

Last action — Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced November 25, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill extends the premium tax credit and allows for advance payments to taxpayers.

This bill amends the Internal Revenue Code to extend the premium tax credit until January 1, 2028, and allows advance payments of the credit to individuals or their health savings accounts. It also includes provisions about determining the immigration status for eligibility.

What this means for you
  • Workers: Workers may benefit from an extended premium tax credit, making healthcare more affordable.
  • Families: Families could receive advance payments of the premium tax credit directly, improving financial planning for healthcare expenses.
  • Consumers: Consumers may have greater access to health coverage with the amended income eligibility for tax credits.

Bill Text

Sections of law this bill changes

2 sections in 1 law

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-121).

Normal taxes and surtaxes · 26 U.S.C. ch. 1 2 sections
  • § 36B Refundable credit for coverage under a qualified health plan Amends

    26 U.S.C. § 36B — at 36B(b)(3)(A)(iii), 36B(b)(A)(3)(iii), 36B(c)(1)(E), and 36B(b)(2)

    The law today

    (a) In general In the case of an applicable taxpayer, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the premium assistance credit amount of the taxpayer for the taxable year. (b) Premium assistance credit amount For purposes of this section— (1) In general The term “premium assistance credit amount” means, with respect to any taxable year, the sum of the premium assistance amounts determined under paragraph (2) with respect to all coverage months of the taxpayer occurring during the taxable year. (2) Premium assistance amount The premium assistance amount determined under this subsection with respect to any coverage month is the amount equal to the lesser of— (A) the monthly premiums for such month for 1 or more qualified health plans offered in the individual market within a State which cover the taxpayer, the taxpayer’s spouse, or any dependent (as defined in section 152) of the taxpayer and which were enrolled in through an Exchange established by the State under 1311 1 of the Patient Protection and Affordable Care Act, or (B) the excess (if any) of— (i) the adjusted monthly premium for such month for the applicable second lowest cost silver plan with respect to the taxpayer, over (ii) an amount equal to 1/12 of the product of the applicable percentage and the taxpayer’s household income for the taxable year. (3) Other terms and rules relating to premium assistance amounts For purposes of paragraph (2)— (A) Applicable percentage (i) In general Except as provided in clause (ii), the applicable percentage for any taxable year shall be the percentage such that the applicable percentage for any taxpayer whose household income is within an income tier specified in the following table shall increase, on a sliding scale in a linear manner, from the initial premium percentage to the final premium percentage specified in such table for such income tier: In the case of household income (expressed as a percent of poverty line) within the following income tier: The initial premium percentage is— The final premium percentage is— Up to 133% 2.0% 2.0% 133% up to 150% 3.0% 4.0% 150% up to 200% 4.0% 6.3% 200% up to 250% 6.3% 8.05% 250% up to 300% 8.05% 9.5% 300% up to 400% 9.5% 9.5%. (ii) Indexing (I) In general Subject to subclause (II), in the case of taxable years beginning in any calendar year after 2014, the initial and final applicable percentages under clause (i) (as in effect for the preceding calendar year after application of this clause) shall be adjusted to reflect the excess of the rate of premium growth for the preceding calendar year over the rate of income growth for the preceding calendar year. (II) Additional adjustment Except as provided in subclause (III), in the case of any calendar year after 2018, the percentages described in subclause (I) shall, in addition to the adjustment under subclause (I), be adjusted to reflect the excess (if any) of the rate of premium growth estimated under subclause (I) for the preceding calendar year over the rate of growth in the consumer price index for the preceding calendar year. (III) Failsafe Subclause (II) shall apply for any calendar year only if the aggregate amount of premium tax credits under this section and cost-sharing reductions under section 1402 of the Patient Protection and Affordable Care Act for the preceding calendar year exceeds an amount equal to 0.504 percent of the gross domestic product for the preceding calendar year. (iii) Temporary percentages for 2021 through 2025 In the case of a taxable year beginning after December 31, 2020, and before January 1, 2026— (I) clause (ii) shall not apply for purposes of adjusting premium percentages under this subparagraph, and (II) the following table shall be applied in lieu of the table contained in clause (i): In the case of household income (expressed as a percent of poverty line) within the following income tier: The initial premium percentage is— Th...

    192 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

  • § 223 Health savings accounts Amends

    26 U.S.C. § 223

    The law today

    (a) Deduction allowed In the case of an individual who is an eligible individual for any month during the taxable year, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a health savings account of such individual. (b) Limitations (1) In general The amount allowable as a deduction under subsection (a) to an individual for the taxable year shall not exceed the sum of the monthly limitations for months during such taxable year that the individual is an eligible individual. (2) Monthly limitation The monthly limitation for any month is 1⁄12 of— (A) in the case of an eligible individual who has self-only coverage under a high deductible health plan as of the first day of such month, $2,250. (B) in the case of an eligible individual who has family coverage under a high deductible health plan as of the first day of such month, $4,500. (3) Additional contributions for individuals 55 or older (A) In general In the case of an individual who has attained age 55 before the close of the taxable year, the applicable limitation under subparagraphs (A) and (B) of paragraph (2) shall be increased by the additional contribution amount. (B) Additional contribution amount For purposes of this section, the additional contribution amount is the amount determined in accordance with the following table:  For taxable years beginning in: The additional contribution amount is: 2004 $500   2005 $600   2006 $700   2007 $800   2008 $900   2009 and thereafter $1,000. (4) Coordination with other contributions The limitation which would (but for this paragraph) apply under this subsection to an individual for any taxable year shall be reduced (but not below zero) by the sum of— (A) the aggregate amount paid for such taxable year to Archer MSAs of such individual, (B) the aggregate amount contributed to health savings accounts of such individual which is excludable from the taxpayer’s gross income for such taxable year under section 106(d) (and such amount shall not be allowed as a deduction under subsection (a)), and (C) the aggregate amount contributed to health savings accounts of such individual for such taxable year under section 408(d)(9) (and such amount shall not be allowed as a deduction under subsection (a)). Subparagraph (A) shall not apply with respect to any individual to whom paragraph (5) applies. (5) Special rule for married individuals In the case of individuals who are married to each other, if either spouse has family coverage— (A) both spouses shall be treated as having only such family coverage (and if such spouses each have family coverage under different plans, as having the family coverage with the lowest annual deductible), and (B) the limitation under paragraph (1) (after the application of subparagraph (A) and without regard to any additional contribution amount under paragraph (3))— (i) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and (ii) after such reduction, shall be divided equally between them unless they agree on a different division. (6) Denial of deduction to dependents No deduction shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins. (7) Medicare eligible individuals The limitation under this subsection for any month with respect to an individual shall be zero for the first month such individual is entitled to benefits under title XVIII of the Social Security Act and for each month thereafter. (8) Increase in limit for individuals becoming eligible individuals after the beginning of the year (A) In general For purposes of computing the limitation under paragraph (1) for any taxable year, an individual who is an eligible individual during the last month of such taxa...

    236 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

How this bill changes current law

13 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill extends the premium tax credit and modifies its provisions, including eligibility criteria and payment methods, through 2027.

  • Section 36B(b)(3)(A)(iii)

    January 1, 2026 → January 1, 2028

    Extends the expiration date of the premium tax credit to January 1, 2028.

  • Section 36B(b)(3)(A)(iii)

    through 2025 → through 2027

    Updates the coverage period of the premium tax credit to include 2027.

  • Section 36B(b)(A)(3)(iii)

    and higher → up to 700.0 percent

    Increases the income eligibility cap for the premium tax credit to 700 percent of the federal poverty line.

  • Section 36B(c)(1)(E)

    shall be applied without regard to → shall be applied by substituting `but does not exceed 700 percent' for

    Modifies how income eligibility is calculated to reflect the new income cap.

  • Section 36B(c)(1)(E)

    through 2025 → through 2027

    Extends the period for income eligibility considerations to 2027.

  • Section 1412(a)(3)

    credit or reductions to the issuers → credit or reductions-- (A) on the election of the individual, to the issuer

    Allows individuals the option to direct premium tax credits to issuers of health plans.

  • Section 1412(a)(3)

    . → , and

    Prepares the sentence for additional modifications.

  • Section 1412(a)(3)

    the period at the end → and adding at the end the following new subparagraph: (B) in the case of an individual who is covered under a plan in the bronze level, or a catastrophic plan, and who so elects, to the personal HSA (as defined in section 223(h) of the Internal Revenue Code of 1986) of the individual, (C) in the absence of either such election, to individuals.

    Introduces the option for individuals to have advance premium tax credits paid into their personal HSAs or directly to them.

  • Section 223

    subsection (h) → subsection (i)

    Renumbers the subsection for personal HSAs within the Internal Revenue Code.

  • Section 223

    or reduces → as, or establish in a health savings account a separate account to be treated as, a Personal HSA.

    Establishes a definition for Personal HSAs and outlines their treatment under the tax code.

  • Section 36B(b)(2)

    The premium assistance amount for any coverage month shall not exceed an amount equal to the excess of the monthly premium amount determined for such month under subparagraph (A), reduced by such uniform minimum premium responsibility amount as the Secretary, in consultation with the Secretary of Health and Human Services, may prescribe for coverage months beginning during a year.

    Implements a minimum premium responsibility amount to determine eligibility for premium assistance.

  • Section 35B(c)(5)

    (G) Determination of legal status.--The Secretary and the Secretary of Health and Human Services shall, in consultation with the Secretary of Homeland Security, assist Exchanges with determining whether alien individuals are lawfully present in the United States, and, in the case of taxable years beginning after December 31, 2026, whether alien individuals are eligible aliens.

    Requires federal agencies to assist in determining the immigration status of individuals applying for premium tax credits.

  • It is the sense of Congress that no credit shall be allowed under section 36B of the Internal Revenue Code of 1986 with respect to any individual who is an alien not lawfully present in the United States, and in the case of taxable years beginning after December 31, 2026, with respect to any individual who is an alien not lawfully present or, in the case of an alien lawfully present, an individual who is not an eligible alien.

    Expresses congressional intent that premium tax credits should not be granted to individuals unlawfully present in the U.S.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  4. Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

Show all 546 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HR 6316?
HR 6316 is sponsored by Van Drew, Jefferson (Republican).
What is the current status of HR 6316?
This bill is in committee in the House. Introduced November 25, 2025. It must pass committee before a floor vote.
Where can I track HR 6316?
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