Disallowing Premium Tax Credit in Case of Certain Coverage Enrolled in During Special Enrollment Period
Section 71304 · Sec. 71304 ·
What this chapter is about
This part bars the premium credit for a plan bought in a low income special signup window. The window must be one based on expected income and not tied to a life event. It starts with plan years after December 31, 2025.
The document says “shall not”Who acts: Secretary of the TreasuryHow: statuteSec. 71304 in the PDF
What the document says
“Such term shall not include any plan enrolled in during a special enrollment period provided for by an Exchange--”
The section adds a new clause (iii) to section 36B(c)(3)(A) of the Internal Revenue Code of 1986 so that a qualified health plan does not include one bought in a special enrollment period the Exchange offers on the basis of how the person's expected household income relates to a percentage of the poverty line or other amount the Secretary of Health and Human Services sets, and not in connection with an event or change in circumstances the Secretary specifies.
What the document actually says
“Such term shall not include any plan enrolled in during a special enrollment period provided for by an Exchange--”
That sentence, in plain words
The term leaves out a plan bought in some special windows. The two tests that follow say which.
What this is about
The window must be based on expected income. It must not be tied to a life event. Both tests must hold.
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. 71304 in the PDF
What the document says
“The amendments made by this section shall apply with respect to plan years beginning after December 31, 2025.”
The section applies its amendments to plan years beginning after December 31, 2025.
What the document actually says
“The amendments made by this section shall apply with respect to plan years beginning after December 31, 2025.”
That sentence, in plain words
The change reaches plan years that begin after December 31, 2025. Older ones are left out.
What this is about
The old rules still hold for them. The date is fixed in the law. It turns on when the plan year starts.
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: bar the credit for a plan bought in the named special enrollment period, 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)(3)(A) of the Internal Revenue Code of 1986, which is not indexed here, so how the credit is otherwise worked out cannot be checked against anything on this site.
