S. 3102: To amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.
This bill amends the Internal Revenue Code of 1986 primarily to extend certain healthcare-related provisions. The key components of the bill include:
Extension of Enhanced Premium Credits
The bill extends the temporary enhanced premium credits available under the Affordable Care Act (ACA) for purchasing health insurance. Specifically:
- The deadline for these enhanced credits is pushed back from January 1, 2026 to January 1, 2028.
- This means that individuals and families will continue to receive these credits for two more years than initially planned.
- Additionally, those with household incomes exceeding 400 percent of the poverty line will also see the extension of these benefits until the new date.
Effective Date
The provisions of this bill will take effect for taxable years beginning after December 31, 2025. This indicates that taxpayers can expect changes from the tax year 2026 onwards.
Extension of Open Enrollment Period
The bill also extends the open enrollment period for health insurance plans for the plan year 2026. Under the ACA, this period allows individuals to sign up for health insurance through established Exchanges:
- The new end date for the open enrollment period is moved to January 15, 2026.
Overall Impact
In summary, this legislation aims to provide continued financial assistance for health insurance premiums for an extended period and allows individuals more time to enroll in health insurance plans for the year 2026.
Relevant Companies
- UNH - UnitedHealth Group: As a major health insurance provider, this bill’s extension of premium credits could affect the number of enrollees and overall market dynamics.
- ANTM - Anthem, Inc.: Similar to UnitedHealth Group, Anthem could see changes in enrollment levels due to extended premium credits.
- AET - Aetna: Aetna’s participation in the insurance market may also be influenced by the extended enrollment and premium credit provisions.
This is an AI-generated summary of the bill text. There may be mistakes.
Sponsors
1 sponsor
Actions
2 actions
| Date | Action |
|---|---|
| Nov. 04, 2025 | Introduced in Senate |
| Nov. 04, 2025 | Read twice and referred to the Committee on Finance. |
Corporate Lobbying
0 companies lobbying
None found.
* Note that there can be significant delays in lobbying disclosures, and our data may be incomplete.
