Section 1. Short title
This Act may be cited as the Health Coverage Tax Credit Reauthorization Act of 2026.
(a) In general
Section 35(b)(1)(B) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2022 and inserting before January 1, 2030.
(b) Effective date
The amendments made by this section shall apply to months beginning after December 31, 2021.