A bill to amend the Internal Revenue Code of 1986 to permanently extend the Health Coverage Tax Credit.

S 3393 permanently extends the Health Coverage Tax Credit (HCTC) for low-income individuals purchasing health insurance through the marketplace. It removes the temporary expiration date (previously set for January 1, 2022) from Section 35(b)(1) of the Internal Revenue Code, making the credit available indefinitely. This directly affects eligible low-income workers and their families who buy coverage via health insurance marketplaces. The key change is making the existing tax credit permanent, with coverage months after December 31, 2021, qualifying for the benefit.