SMOOTH Payments Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9455 Introduced in House (IH)]

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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.
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