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S 3102

A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.

119th Congress Introduced by Peter Welch

Bill S. 3102 extends premium tax credits and open enrollment for health insurance, making coverage more affordable for individuals and families until January 2028.

Introduced in Senate
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WeVote Research Nonpartisan
Bill Summary · S 3102

Summary of Bill S. 3102

Bill Number: S. 3102
Title: A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.
Status: Introduced in Senate
Introduced: November 4, 2025
Sponsor: Senator Peter Welch
Related Bills: S. 2824 (companion bill)

Purpose and Intent

Bill S. 3102 aims to extend the temporary enhanced premium tax credits established under the Internal Revenue Code of 1986. These credits are designed to make health insurance more affordable for individuals and families purchasing coverage through the Health Insurance Exchanges. The bill also seeks to extend the open enrollment period for the 2026 plan year, providing more opportunities for individuals to enroll in health insurance plans.

Key Provisions

1. Extension of Enhanced Premium Credits

  • Amendments to Section 36B:
    • The bill proposes to extend the temporary enhanced premium credits from their current expiration date of January 1, 2026, to January 1, 2028.
    • It also updates the relevant headings in the Internal Revenue Code from "2025" to "2027" to reflect this extension.

2. Income Threshold Adjustments

  • The bill modifies the provisions for taxpayers whose household income exceeds 400% of the poverty line, extending the eligibility for enhanced premium credits until January 1, 2028.

3. Open Enrollment Period Extension

  • The annual open enrollment period for plan year 2026 will be extended until January 15, 2026. This change is intended to provide individuals with additional time to enroll in health insurance plans through the Exchanges.

Impact

Who Would Be Affected?

  • Individuals and Families: The extension of premium credits will primarily benefit individuals and families purchasing health insurance through the Exchanges, particularly those with incomes above 400% of the poverty line who may have previously faced higher costs.
  • Health Insurance Exchanges: The extended open enrollment period will allow more individuals to enroll in health plans, potentially increasing the number of insured individuals.

Procedural Aspects

  • The bill was introduced in the Senate on November 4, 2025, and has been read twice before being referred to the Committee on Finance for further consideration.
  • The amendments proposed in this bill are set to take effect for taxable years beginning after December 31, 2025.

Conclusion

Bill S. 3102 represents a significant effort to enhance the affordability of health insurance for many Americans by extending premium tax credits and providing a longer enrollment window. If enacted, it could lead to increased access to health coverage for individuals and families, particularly in the wake of ongoing economic challenges.

Compiled from official sources — confirm details with the bill’s official record.

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