Sec. 9663. APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021

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## SEC. 9663 APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021 ###

(a)In General Section 36B of the Internal Revenue Code of 1986 is amended by redesignating subsection

(g)as subsection

(h)and by inserting after subsection

(f)the following new subsection: > > ### “(g) Special Rule for Individuals Who Receive Unemployment Compensation During 2021 > > > #### “(1) In general > > For purposes of this section, in the case of a taxpayer who has received, or has been approved to receive, unemployment compensation for any week beginning during 2021, for the taxable year in which such week begins— > > > ##### “(A) > > such taxpayer shall be treated as an applicable taxpayer, and > > > ##### “(B) > > there shall not be taken into account any household income of the taxpayer in excess of 133 percent of the poverty line for a family of the size involved. > > > #### “(2) Unemployment compensation > > For purposes of this subsection, the term ‘unemployment compensation’ has the meaning given such term in section 85(b). > > > #### “(3) Evidence of unemployment compensation > > For purposes of this subsection, a taxpayer shall not be treated as having received (or been approved to receive) unemployment compensation for any week unless such taxpayer provides self-attestation of, and such documentation as the Secretary shall prescribe which demonstrates, such receipt or approval. > > > #### “(4) Clarification of rules remaining applicable > > > ##### “(A) Joint return requirement > > Paragraph (1)(A) shall not affect the application of subsection (c)(1)(C). > > > ##### “(B) Household income and affordabillity > > Paragraph (1)(B) shall not apply to any determination of household income for purposes of paragraph (2)(C)(i)(II) or (4)(C)(ii) of subsection (c)” > . ###

(b)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. ### PART 8 MISCELLANEOUS PROVISIONS

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26 USC 36B

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Sec. 9663

APPLICATION OF PREMIUM TAX CREDIT IN CASE OF INDIVIDUALS RECEIVING UNEMPLOYMENT COMPENSATION DURING 2021

Cite26 USC 36B

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