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Code · BILL · 113th Congress · H.R. 4163 (Introduced in House) — To extend the trade adjustment assistance program, and for other purposes. · Sec. 401

Sec. 401. Extension and modification of Health Coverage Tax Credit

346 words·~2 min read·/bill/113/hr/4163/ih/section-401·

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Subparagraph
(B)of section 35(b)(1) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2014 and inserting before January 1, 2021 . Subsection
(a)of section 35 of such Code is amended by striking 72.5 percent and inserting 80 percent . Subsection
(a)of section 35 of such Code is amended by inserting who elects the application of this section for the taxable year after In the case of an individual . Paragraph
(10)of section 35(g) of such Code (relating to regulations) is amended by redesignating such paragraph as paragraph
(12)and by inserting before such paragraph (as so redesignated) the following new paragraph: In the case of a taxpayer who elects the application of this section for any taxable year, no credit shall be allowed under section 36B with respect to such taxpayer for such taxable year. Any election for this section to apply for a taxable year, once made, shall be irrevocable. . Section 7527 of such Code is amended by adding at the end the following new subsection: No payment shall be made under this section on behalf of any individual with respect to whom for the taxable year any advance payment is made under section 1412 of the Patient Protection and Affordable Care Act. . The Secretary of the Treasury shall issue such procedures and guidance as may be necessary or appropriate to coordinate, and facilitate taxpayer choices between, advance payments under section 7527 of the Internal Revenue Code of 1986 and section 1412 of the Patient Protection and Affordable Care Act. Paragraph
(1)of section 35(e) of such Code is amended by adding at the end the following new subparagraph: Coverage under a qualified health plan which was enrolled in through an Exchange established by a State under section 1311 of the Patient Protection and Affordable Care Act. . The amendments made by this section shall apply to coverage months beginning after December 31, 2013. The amendment made by subsection (c)(2) shall apply to certificates issued after the date of the enactment of this Act.
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