Bill > AB1130

Introduced Session

Beginning in 2026, this bill allows an individual who pays monthly premiums for a qualified health plan under the federal Affordable Care Act to claim as a refundable individual income tax credit the premium assistance amount that the individual would have been eligible to claim under federal law for a taxable year beginning after December 31, 2020, and before January 1, 2026. During that period, an eligible individual would have been able to claim under federal law premium assistance credits to lower the costs of premiums for qualified health plans offered under the ACA. Under the bill, if the amount of the credit exceeds the individual’s tax liability, the individual will receive the excess as a refund. Finally, the bill prohibits an individual from claiming the credit for taxable years beginning after 2025 if the individual is again eligible to receive premium assistance credits under federal law. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

Committee Categories

Mike Bare (D)*,  Ryan Clancy (D)*,  Russell Goodwin (D)*,  Francesca Hong (D)*,  Alex Joers (D)*,  Tara Johnson (D)*,  Greta Neubauer (D)*,  Christian Phelps (D)*,  Ann Roe (D)*,  Joe Sheehan (D)*,  Christine Sinicki (D)*,  Lisa Subeck (D)*,  Angelito Tenorio (D)*,  Tim Carpenter (D),  Dianne Hesselbein (D),  Melissa Ratcliff (D),  Jeff Smith (D),  Mark Spreitzer (D), 

Representative McGuire added as a coauthor (on 03/16/2026)

Official Document