Disallowing Premium Tax Credit During Periods of Medicaid Ineligibility Due to Alien Status
Section 71302 · Sec. 71302 ·
What this chapter is about
This part strikes one subparagraph from the premium tax credit rules. That subparagraph dealt with people barred from Medicaid on status grounds. The change starts with tax years after December 31, 2025.
“Section 36B(c)(1) is amended by striking subparagraph (B).”
The section strikes subparagraph (B) of section 36B(c)(1) of the Internal Revenue Code of 1986. That provision is not indexed here, so what it said cannot be checked against anything on this site.
What the document actually says
“Section 36B(c)(1) is amended by striking subparagraph (B).”
That sentence, in plain words
One subparagraph is taken out of a tax rule. Nothing is put in its place.
What this is about
The heading says it dealt with people barred from Medicaid. What it said in full is not recorded here. The tax code is not indexed on this site.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 71302 in the PDF
What the document says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
The section applies its amendments to taxable years beginning after December 31, 2025.
What the document actually says
“The amendments made by this section shall apply to taxable years beginning after December 31, 2025.”
That sentence, in plain words
The changes start with tax years that begin after December 31, 2025.
What this is about
Earlier tax years are not touched. The old rules still hold for them. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Both things the section does: strike the subparagraph, and fix the effective date.
Nothing in the section is left out. It has two subsections and each is recorded.
The section works by amending section 36B(c)(1) of the Internal Revenue Code of 1986, which is not indexed here, so what the struck subparagraph said cannot be checked against anything on this site.
