The purpose of this legislation, known as the Health Care Affordability Act of 2025, is to make health insurance more accessible and affordable for a larger number of people by expanding eligibility for a tax credit related to health coverage. This tax credit helps individuals and families pay for health insurance obtained through qualified health plans. One of the key provisions of the Act is the increase in eligibility for the refundable tax credit. Previously, only individuals and families with incomes up to 400 percent of the federal poverty level could qualify for this credit.