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House Bill 952
117th Congress(2021-2022)
To amend the Internal Revenue Code of 1986 to suspend for 2020 the recapture of overpayment of advanced premium tax credit.
Introduced
Introduced
Introduced in House on Feb 8, 2021
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Text
Introduced in House 
Feb 8, 2021
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Introduced in House(Feb 8, 2021)
Feb 8, 2021
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 952 (Introduced-in-House)


117th CONGRESS
1st Session
H. R. 952


To amend the Internal Revenue Code of 1986 to suspend for 2020 the recapture of overpayment of advanced premium tax credit.

IN THE HOUSE OF REPRESENTATIVES

February 8, 2021

Ms. Sherrill (for herself and Mr. Suozzi) 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 suspend for 2020 the recapture of overpayment of advanced premium tax credit.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Temporary modification of limitations on reconciliation of tax credits for coverage under a qualified health plan with advance payments of such credit.

(a) In general.—Section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:

“(iii) TEMPORARY MODIFICATION OF LIMITATION ON INCREASE.—In the case of any taxable year beginning in 2020, for any taxpayer who files for such taxable year an income tax return reconciling any advance payment of the credit under this section, the Secretary shall treat subparagraph (A) as not applying.”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2019.