A bill to amend the Internal Revenue Code of 1986 to extend the credit for health insurance costs of eligible individuals.

This bill extends the Health Coverage Tax Credit, which helps eligible individuals pay for health insurance premiums, until 2026 instead of ending in 2022. It amends the tax code to change the expiration date from January 1, 2022, to January 1, 2026. The extension applies to health insurance coverage months beginning after December 31, 2021. This change ensures the credit remains available for qualifying individuals for a longer period.