Eliminating Limitation on Recapture of Advance Payment of Premium Tax Credit
Section 71305 · Sec. 71305 ·
What this chapter is about
This part strikes a cap on clawing back advance premium help. The full overpayment may now be recovered. Two nearby rules are reworded to match. It starts with tax years after December 31, 2025.
“Section 36B(f)(2) is amended by striking subparagraph (B).”
The section strikes subparagraph (B) of section 36B(f)(2) of the Internal Revenue Code of 1986 and rewords that paragraph and section 35(g)(12)(B)(ii) to match.
What the document actually says
“Section 36B(f)(2) 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 capped how much could be taken back. Without it the full sum may be recovered. The tax code is not indexed here.
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. 71305 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.
