“In the case of household income (expressed as a percent of poverty line) within the following income tier: The initial premiumpercentage is— The final premium percentage is— Up to 150 percent 0.0 0.0 150 percent up to 200 percent 0.0 2.0 200 percent up to 250 percent 2.0 4.0 250 percent up to 300 percent 4.0 6.0 300 percent up to 400 percent 6.0 8.5 400 percent up to 600 percent 8.5 8.5”.

1. (b) Conforming amendment.—Section 36B(c)(1)(E) of such Code is amended to read as follows:

Effective date.—(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

“In the case of household income (expressed as a percent of poverty line) within the following income tier: The initial premiumpercentage is— The final premium percentage is— Up to 150 percent 0.0 0.0 150 percent up to 200 percent 0.0 2.0 200 percent up to 250 percent 2.0 4.0 250 percent up to 300 percent 4.0 6.0 300 percent up to 400 percent 6.0 8.5 400 percent up to 600 percent 8.5 8.5”.

1. (b) Conforming amendment.—Section 36B(c)(1)(E) of such Code is amended to read as follows:

Effective date.—(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.