Skip to page content
United States edition
Independent · nonpartisan
Illustrative empty legislative chamber as neutral vote indicators resolve a recorded outcome
119th Congress · 2025–2027
H.R. 5145

Bipartisan Premium Tax Credit Extension Act

Taxation House 30 cosponsors
Latest action: Referred to the House Committee on Ways and Means. · September 4, 2025
Understand the measure

What this bill does

Congressional Research Service · Official summary · Last checked October 13, 2026

Summary for Introduced in House

September 4, 2025 · Summary last updated September 18, 2025

Version of the bill text this summary covers: Introduced in House · September 4, 2025

This summary from the Congressional Research Service is matched to an exact version of the bill text using the official record. We link a vote to that text only when the official record for the vote points to the same text.

Bipartisan Premium Tax Credit Extension Act

This bill extends for one year, through 2026, temporary changes enacted by the American Rescue Plan Act of 2021 (ARPA) and the Inflation Reduction Act of 2022 (IRA) that generally expand eligibility for and increase the amount of the premium tax credit. 

Read the complete summary

Currently, eligible taxpayers may be able to claim the premium tax credit, which applies toward the cost of obtaining health insurance through health insurance exchanges. To be eligible for the premium tax credit, a taxpayer’s household income must meet or exceed 100% of the federal poverty level (FPL) and, after 2025, may not exceed 400% of the FPL (maximum income limit). For 2021-2025, the ARPA and IRA eliminated the maximum income limit, which generally expands eligibility for the premium tax credit.

Further, under current law, the amount of the premium tax credit is (1) generally the plan premium (conditions apply), minus (2) the taxpayer’s household income multiplied by the applicable percentage. The applicable percentage is a specific percentage that varies depending on which of six income ranges (adjusted for inflation after 2025) the taxpayer’s household income falls within. For 2021-2025, the ARPA and IRA lowered the applicable percentages and eliminated the adjustment of the applicable percentages for inflation, which generally increases the amount of the premium tax credit.

The bill extends for one year, through 2026, the elimination of the 400% maximum income limit, the lower applicable percentages, and the elimination of the inflation adjustment for the applicable percentages.

Read summaries at Congress.gov ↗ · Official GovInfo record ↗ · How we write summaries

01
The measure

The official bill title and text published by Congress and GovInfo.

02
The movement

Every committee, chamber, and clerk-recorded action attached to its date.

03
The votes

Every roll call on this measure—or a clear notice when no individual vote exists.

Where it stands

The measure's progress

In committee

Referred to the House Committee on Ways and Means.

Recorded September 4, 2025, as the clerk wrote it

Sponsor Rep. Kiggans, Jennifer A. [R-VA-2]
Committee Ways and Means Committee
Recorded votes None taken
The official record
Cite this record
Reference number
bill-119-hr5145
Official source
Congress.gov ↗
Last checked
Status and actions last read from the official GovInfo BILLSTATUS record
AP style

Vote Files, "H.R. 5145 (119th Congress): Bipartisan Premium Tax Credit Extension Act," last checked Oct. 11, 2026, citing Congress.gov, https://votefiles.com/cite/bill-119-hr5145

APA

Vote Files. (2026, October 11). H.R. 5145 (119th Congress): Bipartisan Premium Tax Credit Extension Act [Bill record]. Retrieved October 17, 2026, from https://votefiles.com/cite/bill-119-hr5145

Chicago

Vote Files. "H.R. 5145 (119th Congress): Bipartisan Premium Tax Credit Extension Act." Last modified October 11, 2026. Accessed October 17, 2026. https://votefiles.com/cite/bill-119-hr5145.

BibTeX
@misc{votefiles_bill_119_hr5145,
  author       = {{Vote Files}},
  title        = {{H.R. 5145 (119th Congress): Bipartisan Premium Tax Credit Extension Act}},
  year         = {2026},
  howpublished = {\url{https://votefiles.com/cite/bill-119-hr5145}},
  note         = {Reference number bill-119-hr5145; official source: Congress.gov, https://www.congress.gov/bill/119th-congress/house-bill/5145; last checked October 11, 2026; accessed October 17, 2026}
}
Plain link

https://votefiles.com/cite/bill-119-hr5145

Cite the official source for the underlying fact. The Vote Files reference number never changes for this record. AP, APA and Chicago are standard citation styles for news and academic writing, and BibTeX is the format reference-manager programs read.

Official analyses

CBO cost estimates and CRS reports on H.R. 5145

No official record has been found at this time. We are watching for updates.

Listed only where the Congressional Budget Office names this bill number in its estimate's title and that title matches the bill's own, or where the Congressional Research Service lists this bill among a report's related materials. Titles and dates are the publishers' own. All watchdog and scorekeeper reports

On the record

No recorded vote

No roll call has been taken on this measure, so no member's position on it is on the record. Most measures never get one.