H.R.9455

SMOOTH Payments Act Simplified Medical Out-of-pocket Obligations Through Hassle-free Payments Act

Introduced·6/25/26

The SMOOTH Payments Act modifies the Internal Revenue Code to restrict premium tax credit eligibility to those in qualified health plans offering.

The SMOOTH Payments Act amends the Internal Revenue Code to limit eligibility for the premium tax credit to individuals enrolled in qualified health plans provided by health insurance issuers. These plans must offer at least one option for enrollees to make monthly cost-sharing payments. The changes apply to taxable years beginning after December 31, 2026.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
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Where it stands

Current
Ways And Means Committee
Next
Committee decision

Sponsors

0
2
Democratic CaucusRepublican Caucus

History

Jun 25

House

Introduced in House

Jun 25

House

Referred to the House Committee on Ways and Means.