H.R. 6455

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6455 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 6455

To amend the Internal Revenue Code of 1986 to take certain Medicare 
premiums of household members into account in determining the health 
care insurance premiums tax credit.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

December 4, 2025

Mr. Levin (for himself, Ms. Sanchez, Ms. Johnson of Texas, and Ms. 
Norton) 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 take certain Medicare 
premiums of household members into account in determining the health 
care insurance premiums tax credit.

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 ``Health Insurance Premium Fairness 
Act of 2025''.

SEC. 2. CERTAIN MEDICARE PREMIUMS OF HOUSEHOLD MEMBERS TAKEN INTO 
ACCOUNT IN DETERMINING HEALTH CARE INSURANCE PREMIUMS TAX 
CREDIT.

(a) In General.--Section 36B(b) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
``(4) Adjustment for certain medicare premiums of household 
members.--
``(A) In general.--In the case of any applicable 
taxpayer who elects (at such time and in such manner as 
the Secretary may provide) the application of this 
paragraph with respect to any coverage month, the 
amount determined under paragraph (2)(B)(ii) with 
respect to such coverage month shall be reduced (but 
not below zero) by the aggregate amount of specified 
Medicare premiums of such applicable taxpayer's 
household members for such month.
``(B) Household members.--For purposes of this 
paragraph, the term `household member' means, with 
respect to any applicable taxpayer, any individual who 
is taken into account in determining the family size of 
such applicable taxpayer under subsection (d)(1).
``(C) Specified medicare premiums.--For purposes of 
this paragraph, the term `specified Medicare premiums' 
means premiums paid by the applicable taxpayer or such 
taxpayer's household members (and not reimbursed by any 
other person) for coverage under part A, B, C, or D of 
title XVIII of the Social Security Act, and premiums 
for coverage under a Medicare supplemental policy under 
section 1882 of such Act.''.
(b) Effective Date.--The amendments made by this section shall 
apply to coverage months beginning after December 31, 2025.
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