S.3391

Accountability for Better Care Act of 2025 amends tax credits and eligibility rules for health plans.

Accountability for Better Care Act of 2025 amends the Internal Revenue Code to modify the enhanced premium tax credits, extending them until 2027. It also changes the income threshold for eligibility from 400% to 600% of the federal poverty line starting in 2026. The bill further specifies that health plans covering abortions will not qualify as "qualified health plans," except in cases where the mother's life is endangered or the pregnancy results from rape or incest. The amendments apply to taxable years beginning after December 31, 2025.