Sec. 101. Minimum monthly premium payments
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Section 36B(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: Notwithstanding paragraphs
(2)and (3), in no case shall the premium assistance amount with respect to any coverage month exceed the excess (if any) of the amount determined under paragraph (2)(A) over— in the case of a taxpayer whose household income (expressed as a percent of the poverty line) is less than 200 percent, $10, in the case of a taxpayer whose household income (expressed as a percent of the poverty line) is not less than 200 percent, and less than 300 percent, $20, in the case of a taxpayer whose household income (expressed as a percent of the poverty line) is not less than 300 percent, and less than 400 percent, $30, and in the case of a taxpayer whose household income (expressed as a percent of the poverty line) is not less than 400 percent, $40. . The amendment made by this section shall apply to taxable years beginning after December 31, 2025.