Full Text
Official text as published. Use Ctrl+F / Cmd+F to search within the document.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9455 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 9455
To amend the Internal Revenue Code of 1986 to limit eligibility for the
premium tax credit to individuals enrolled in qualified health plans
offered by health insurance issuers that offer at least one qualified
health plan which provides the option to make monthly cost-sharing
payments, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 25, 2026
Mr. Bean of Florida (for himself and Mr. Alford) introduced the
following bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to limit eligibility for the
premium tax credit to individuals enrolled in qualified health plans
offered by health insurance issuers that offer at least one qualified
health plan which provides the option to make monthly cost-sharing
payments, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Simplified Medical Out-of-pocket
Obligations Through Hassle-free Payments Act'' or the ``SMOOTH Payments
Act''.
SEC. 2. SMOOTHING OUT-OF-POCKET COSTS FOR QUALIFIED HEALTH PLAN
ENROLLEES.
(a) In General.--Section 36B(c)(3)(A)(i) of the Internal Revenue
Code of 1986 is amended by striking ``shall not include a qualified
health plan which is a catastrophic plan described in section 1302(e)
of such Act.'' and inserting ``shall not include--
``(I) any qualified health plan
which is a catastrophic plan described
in section 1302(e) of such Act, or
``(II) any qualified health plan
offered by a health insurance issuer
that does not offer at least one
qualified health plan which provides to
each individual enrolled in such plan
the option to elect to--
``(aa) pay $0 in cost-
sharing at the time that such
individual is furnished an item
or service for which benefits
are available under the plan,
and
``(bb) pay cost-sharing
under the plan in monthly
amounts which are capped in a
manner similar to the manner
provided in subparagraph (E) of
section 1860D-2(b)(2) of the
Social Security Act, or in any
other manner prescribed by the
Secretary of Health and Human
Services.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2026.
<all>