Sec. 9. Qualified health plan tax credit expansion made permanent
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Section 36B of the Internal Revenue Code of 1986 is amended— in subsection (b)(3)(A)(iii)— by striking the header and inserting , and Percentages for taxable years beginning after 2020 by striking beginning in 2021 or 2022 and inserting beginning after 2020 , and in subsection (c)(1)(E)— by striking the header and inserting , and Rule for taxable years after 2020 by striking beginning in 2021 or 2022 and inserting beginning after 2020 . The amendments made by this section shall apply to taxable years beginning after December 31, 2020.