To amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

HR 6074 extends two key provisions of the health care premium tax credit through 2028, directly affecting households purchasing health insurance through the marketplace who qualify for these credits. It extends the enhanced amount of the tax credit (currently helping lower-income households) and maintains the rule allowing credits for people with household incomes above 400% of the federal poverty level. The bill updates the expiration dates in the tax code from 2025 to 2028, applying to tax years starting after December 31, 2025. This is a straightforward extension of existing benefits, not a new policy.