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Code · STATUTE-COMPILATIONS · American Rescue Plan Act of 2021 · Sec. 9661

Sec. 9661. IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR CONSUMERS

255 words·~1 min read·/statute-compilations/comps-16472/sec-9661

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## SEC. 9661 IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR CONSUMERS ###
(a)In General **[**[26 U.S.C. 36B](/us/usc/t26/s36B)**]** Section 36B(b)(3)(A) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: > > ###### “(iii) Temporary percentages for 2021 and 2022 > > In the case of a taxable year beginning in 2021 or 2022— > > > ###### “(I) > > clause
(ii)shall not apply for purposes of adjusting premium percentages under this subparagraph, and > > > ###### “(II) > > the following table shall be applied in lieu of the table contained in clause (i):“In the case of household income (expressed as a percent of poverty line) within the following income tier:The initial premium percentage is—The final premium percentage is—Up to 150.0 percent0.00.0 150.0 percent up to 200.0 percent0.02.0 200.0 percent up to 250.0 percent2.04.0 250.0 percent up to 300.0 percent4.06.0 300.0 percent up to 400.0 percent6.08.5 400.0 percent and higher8.58.5” > . ###
(b)Conforming Amendment **[**[26 U.S.C. 36B](/us/usc/t26/s36B)**]** Section 36B(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: > > ##### “(E) Temporary rule for 2021 and 2022 > > In the case of a taxable year beginning in 2021 or 2022, subparagraph
(A)shall be applied without regard to ‘but does not exceed 400 percent’.” > . ###
(c)Effective Date **[**[26 U.S.C. 36B note](/us/usc/t26/s36B)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2020.
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  • 26 USC 36B
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Sec. 9661
IMPROVING AFFORDABILITY BY EXPANDING PREMIUM ASSISTANCE FOR CONSUMERS
Cite26 USC 36B
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