# 119-s-2824: A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.

119-s-2824, A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits., is a 119th Congress bill sponsored by Sen. Murkowski, Lisa [R-AK] (R-AK); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-2824
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2824
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.
- Status: introduced
- Introduced: 2025-09-16
- Sponsor: Sen. Murkowski, Lisa [R-AK] (R-AK)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Extends temporary enhanced premium tax credits for ACA marketplace coverage through 2027/2028.** This bill would move the end date for those temporary enhanced credits from January 1, 2026 to January 1, 2028 and make that change apply to taxable years starting after December 31, 2025. - Families and marketplace enrollees: People who buy coverage on the Affordable Care Act marketplace would keep the higher premium tax credits that lower monthly premiums through January 1, 2028, covering tax years that begin in 2026 and later. - Higher-income households: Taxpayers with household income above 400 percent of the federal poverty line would remain eligible for the temporary enhanced rules because the bill extends the same date changes for that group. - Tax code update: The bill amends Internal Revenue Code section 36B and updates heading years from 2025 to 2027 to preserve the enhanced credit formulas.

## Provisions PRIA read

- More premium help for Marketplace enrollees: benefit, high. If enacted, this bill would extend the temporary enhanced premium tax credits through January 1, 2028. It would apply to taxable years beginning after December 31, 2025 (tax years starting in 2026 and later). If you claim the premium tax credit for Marketplace health coverage, you would likely pay…

## Related bills

- 119-s-2431: Department of the Interior, Environment, and Related Agencies Appropriations Act, 2026
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-4976: Native Children’s Commission Implementation Act of 2026
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-2022: Tribal Tax and Investment Reform Act of 2025
- 119-s-306: Fire Ready Nation Act of 2025

## Sources
- [119-s-2824 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2824)

## Related
- [119-s-2431: Department of the Interior, Environment, and Related Agencies Appropriations Ac…](https://policyrisk.com/legislation/119-s-2431)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-4976: Native Children’s Commission Implementation Act of 2026](https://policyrisk.com/legislation/119-s-4976)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-2022: Tribal Tax and Investment Reform Act of 2025](https://policyrisk.com/legislation/119-s-2022)
- [119-s-306: Fire Ready Nation Act of 2025](https://policyrisk.com/legislation/119-s-306)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2824 (as of 2026-04-21).