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This bill amends the Internal Revenue Code to allow taxpayers to reduce their health insurance premium tax credits by the amount of Medicare premiums paid by household members. Specifically, it permits eligible taxpayers to elect to subtract aggregate Medicare premiums (Parts A, B, C, D, and supplemental coverage) paid by themselves or their household members from the amount they owe for health insurance premiums under the Affordable Care Act. The change applies to coverage months beginning after December 31, 2024.
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