Section 1. Short title
This Act may be cited as the Save American Healthcare Act.
(a) Extension of rule To allow credit to taxpayers whose household income exceeds 400 percent of poverty line
Subparagraph (E) of section 36B(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
(i) In general
In the case of a taxable year beginning before the applicable date, subparagraph (A) shall be applied without regard to but does not exceed 400 percent.
(ii) Applicable date
For purposes of clause (i), the term applicable date means the latest date which the Secretary estimates will result in—
(I) the sum of the increase in outlays, and the reduction in revenues, of the Federal Government by reason of this subparagraph and subsection (b)(3)(A)(iii), not exceeding
(II) the decrease in outlays of the Federal Government by reason of amounts collected from tariffs that were imposed or increased after January 19, 2025.
(iii) Method of estimation
To the maximum extent practicable, the estimates of the Secretary under clause (ii) shall be made in the same manner as such estimates are made by the Congressional Budget Office and the Joint Committee on Taxation with respect to proposed legislation.
(b) Extension of rules To increase premium assistance amounts
Clause (iii) of section 36B(b)(3)(A) of such Code is amended—
(1) in the heading, by striking for 2021 through 2025, and
(2) in the matter preceding subclause (I), by striking January 1, 2026 and inserting the applicable date (as defined in subsection (c)(1)(E)).
(c) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.