Sec. 313. Temporary modification of limitations on reconciliation of tax credits for coverage under a qualified health plan with advance payments of such credit
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Section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: In the case of any taxable year beginning in 2020 or 2021, clause
(i)shall be applied— by substituting 600 percent for 400 percent the first place it appears therein, and by substituting the following table for the table contained therein: If the household income (expressed as a percent of poverty line) is: The applicable dollar amount is: Less than 500% $0 At least 500% but less than 550% $1,600 At least 550% but less than 600% $2,650 The dollar amounts in the table contained under this clause shall be increased under clause
(ii)for taxable years beginning calendar year 2021 by substituting calendar year 2020 for calendar year 2013 in subclause
(II)thereof. . The amendment made by this section shall apply to taxable years beginning after December 31, 2019.